Case Law Details
Case Name : Crawley & Roy Founders Engineers Pvt. Ltd Vs DCIT (ITAT Mumbai)
Appeal Number : ITA No.246/Kol/2022
Date of Judgement/Order : 16/12/2022
Related Assessment Year : 2018-19
Courts :
All ITAT ITAT Kolkata
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Crawley & Roy Founders Engineers Pvt. Ltd Vs DCIT (ITAT Mumbai)
In respect of addition made for delay in depositing of employees’ contribution to ESI, from the perusal of Form 3CD, we note that there is a typographical mistake in writing the year of deposit which has been mentioned as 2018 instead of 2017 as placed at page 22 of the paper book. This fact has been corroborated by the three challans to demonstrate the correct date of deposit of ESI contribution which is made on or before the respective due dates. Details in this respect are tabulated for ease of reference:
