M/S RANA IRON & POWER LTD.,MUZAFFARNAGAR vs. DCIT, MUZAFFARNAGAR

As the case was called for hearing, non-appeared for the assessee and the record shows on 16.03.2022 non-appeared and thereafter notices have been issued and none has appeared for the assessee on four opportunities. No more notices are justified. Ld. DR was heard who supported the findings of Ld. Tax Authorities below.

It can be appreciated that before Ld. CIT(A) after filing of written submission, none has appeared for the assessee. Ld. CIT(A) has considered the grounds of addition on the basis of material before him observing that the assessee had failed to furnish further details and evidences supporting the grounds. In regard to the disallowance on account of delay in deposit of employees contribution of PF u/s 36(1)(va) of the Act the law stands now settled in favour of the Revenue that on account of delay the expense cannot be allowed. Thus, giving thoughtful consideration to the matter on record and orders of Ld. Tax Authorities below, there appears to be no error in the findings of Ld. CIT(A). The appeal of assessee is dismissed.