M/S VARINDRA TOOLS PRIVATE LIMITED,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE,II, JALANDHAR
In the result, both the appeals of the assessees are allowed
ITA 97/ASR/2021[2017-18]Status: DisposedITAT Amritsar11 Nov 2021AY 2017-18
Bench: 03.10.2021. 2. That Necessary Fees Was Deposited Well Before Time I.E. 29.09.2021. 3. That Appeal Was Sent To Income Tax Appellate Tribunal, Amritsar On 30.09.2021 Through Courier Well Before Due Of Date Of Filing Of Appeal. It Was Expected That Courier Will Reach Itat Office Well Before Due Date. However, On Receipt Of Letter, We Have Come To Know That There Is Delay Of 2 Days In Filing Of Appeal. 4. That We Are Enclosing Herewith Copy Of Receipt Of Courier & Track Record In Support Of The Fact That Courier Sent On 30.09.2021 Was Delivered In The Office Of Itat On 05.10.2021 Resulting In Delay Of 2 Days. 5. That Delay In Filing Of Appeal Has Happened Because Of Reasons Beyond Control Of Assessee. Delay In Filing Of Appeal Is Not Intentional.
For Appellant: Shri Surinder Mahajan, CAFor Respondent: Shri S.M. Surendranath, Sr. DR
Section 139(1)Section 36Section 36(1)(va)Section 43B
condoned and the appeal is admitted.
6. Following grounds have been raised in this appeal.
1. That on facts and circumstances of the case, Ld. CIT(A), National
Faceless Appeal Centre (NFAC), Delhi has grossly erred in law in confirming addition of Rs. 2,15,791/- on account of employees contribution towards EPF/ESI deposited after due date but before
