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Judgment
This assessee’s appeal for Assessment Year 2017-18 arises against the Addl./JCIT(A) , Thiruvanantpuram’s DIN & order No. ITBA/APL/S/250/2025-26/1080470464(1) dated 09.09.2025, in proceedings u/ s 143(3) of the Income Tax Act, 1961 (in short “ the Act”).
Heard both the p arties at length. Case file perused.
The first and foremost issue between the parties herein as per their respective pleadings is found to be that of cor rectness of the learned lower authorities’ action invoking ESI/PF disallowance o f Rs.3,34,164/- on account of belate d deposits of the same in the prescribed account at the assessee’s behest, made in the assessment order dated 20.12.2019 as upheld in the lower appellate d iscussion.
Learned counsel has filed the assessee’s paper book inter alia indicating the EPFO’s registratio n in it’s case on 30.03.2017 along with the ESI code followed by the deposit of t h t h ESI/PF on 18 April and 14 May; as the case may be. That being the case , this tribunal is of the considered view that the learned Assessing Officer needs to re-examine the instant issue afresh in light of all these facts so as to ensure the assessee’s necessary compliance o nce again. T his assessee’s first and foremost substant ive ground is accordingly restore d back to the Assessing Officer in very term.
Next comes the latter addition of Rs.3,15 ,285/- invoked by the learned Assessing Officer as upheld in the lower appellate discussion which pertains to the alleged waiver of liability involving three partie s in question. The Revenue could hardly d ispute that there is no waiver or remission or cessation thereof ind icated in assessee’s books which co uld attracts any additio n in it’s hands. The same is directed to be deleted therefore.
No other ground or argument has been pressed.
This assessee’s appeal is partly allowed.