GEO CONNECT LTD,DELHI vs. ACIT(OSD), DELHI, CR BUILDING, NEW DELHI
Income Tax Appellate Tribunal, DELHI BENCHES: G : NEW DELHI
Before: SHRI ANUBHAV SHARMA & SHRI MANISH AGARWALAssessment Year: 2020-21
PER ANUBHAV SHARMA, JM:
This appeal is preferred by the assessee against the order dated
20.01.2025 of the Ld. Commissioner of Income-tax (Appeals)-4, Kolkata.
On hearing both the sides, we find that primarily the dispute concerns the disallowance made on account of delayed deposit of EPF and ESI as per the prescribed periods in the relevant statute. The ld. AR submitted that the amounts were deposited in accordance with law as per the provisions of the ‘due date’ falling under the relevant statutes. The assessee claims that the judgement 2
of the Hon’ble Supreme Court in Checkmate Services P. Ltd. vs. CIT,448 ITR
518 (SC) is not applicable and the assessee has deposited the contributions as per the relevant statutes. In the impugned orders, this fact has not been examined as to if the deposits were made according to the interpretation of “due date” as per the relevant statute.
In the light of the above, we consider it an appropriate case to remit the issue to the files of the AO to verify the facts as to if the impugned deposits of contributions were made as per the due date in the relevant statutes, after giving the assessee adequate opportunity of hearing. The impugned order is set aside. The appeal is allowed for statistical purposes only.
Order pronounced in the open court on 24.06.2025. (MANISH AGARWAL)
JUDICIAL MEMBER
Dated: 24th June, 2025. dk