M/S KANAKA POLYPACK PRIVATE LIMITED,ALUVA vs. ACIT CORPORATE CIRCLE 1(1), KOCHI
In the result, appeal of the assessee is dismissed
ITA 876/COCH/2022[2018-19]Status: DisposedITAT Cochin08 Mar 2023AY 2018-19
Bench: Shri George George K & Ms. Padmavathy Sassessment Year :2018-19 M/S. Kanaka Polypack Private Limited, Acit, Vs. Xvi, Keezhmad Panchayat, Corporate Circle - 1(1), Ashokapuram,Aluva, Kochi – 682 018. Ernakulam District, Kerala – 683 101. Pan :Aafck 1498 J Assessee Respondent
For Appellant: Shri. Manu Kurian, CAFor Respondent: Smt. J M Jamuna Devi, Sr. AR
Section 139(1)Section 143(1)Section 154Section 34(1)(iv)Section 36(1)(va)Section 43B
condone the delay of 12 days in filing the appeal and admit the appeal for adjudication
5. In so far as the question whether the employees contribution to Provident Fund and Employees State Insurance which the employer deducts and pays over to the concerned authorities beyond the date prescribed for payment of such contribution but nevertheless the contribution has been