Assessee-firm made payment of employees’ contribution towards PF and ESIC beyond due date and claimed deduction of same under section 36(1)(va). Assessing Officer disallowed claim.  Commissioner (Appeals) dismissed appeal on ground of non-compliance   Assessee against order of Commissioner (Appeals) filed appeal before Tribunal with a delay of 680 days. Tribunal declined to condone delay and dismissed appeal.  Held that since appeal filed by assessee before Tribunal was not only devoid of merits but also barred by limitation as provided under section 253, Tribunal had rightly dismissed appeal of assessee. (AY.2019-20)