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Income Tax Appellate Tribunal, KOLKATA ‘C BENCH, KOLKATA
Before: SRI SANJAY GARG & SRI RAKESH MISHRA
order
: January 21st, 2025 ORDER
PER RAKESH MISHRA, ACCOUNTANT MEMBER:
This appeal filed by the assessee is against the order of the Ld. ADDL/JCIT(A)-Panchkula [hereinafter referred to as “the Ld. CIT(A)”] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for AY 2020-21 dated 18.03.2024, which has been passed against the intimation order u/s 143(1) of the Act, dated 30.11.2021.
The assessee has contended that the payments amounting to Rs. 2,65,767/- relating to ESI and PF were deposited on 16.09.2019 as 15.09.2019 was a Sunday and has relied upon the decision of the ITAT Delhi "F" Bench in the matter of Radial International Vs DCIT in order dated 18.07.2023 that if the due date for payment of funds is a holiday and the payment is made on the next date, the same should be allowed as a deduction.