ITAT upheld Disallowance by CPC for delayed deposit of employees’ contribution to PF/ESI

Siddhi Vinayaka Graphics Pvt Ltd Vs ADIT, CPC, Bengaluru/ACIT (ITAT Kolkata) Disallowance made by the CPC on account of delayed deposit of employees’ contribution to PF/ESI u/s 36(1)(va) rws 2(24)(x) of the Act u/s 143(1) of the Act is correct – ITAT Kolkata. FULL TEXT OF THE ORDER OF ITAT KOLKATA The present appeal has been preferred by the assessee against the order dated 30.11.2022 of the National Faceless Appeal Centre (hereinafter referred to as the ‘CIT(A)’) passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’). 2. The assessee in this appeal has tak...