ITAT deletes disallowance of employees contribution towards PF & ESI paid belatedly

M/s. Shiv Veg Pro Private Limited Vs CPC Bengaluru/ACIT (ITAT Jaipur)

This appeal by the assessee is directed against the order of the ld. CIT(A) dated 28-12-2021, National Faceless Appeal Centre, Delhi [ hereinafter referred to as (NFAC) ] for the assessment year 2019-20.

2. The hearing of the appeal was concluded through video conference by both the parties in view of the prevailing situation of Covid-19 Pandemic.

3. The grounds of appeal raised by the assessee are as under:-

‘’1. The impugned disallowance made in the order u/s 143(1) dated 4-06-2020 is bad in law and on facts of the case, for want of jurisdiction and various other reasons and hence the same kindly be deleted.

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