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Income Tax Appellate Tribunal, DELHI BENCH ‘B’, NEW DELHI
Before: SH N. K. BILLAIYA & SH. YOGESH KUMAR US
Appellant Sh. R. S. Yadav, Sr. DR Respondent Sh. Lalit Mohan, CA Date of hearing: 22/06/2022 Date of Pronouncement: 22/06/2022 ORDER
PER N.K. BILLAIYA, AM:
This appeal by the revenue is preferred against the order of the CIT(A)-3, New Delhi dated 10.07.2019 pertaining for A.Y.2016-17.
The solitary grievance of the revenue is that the CIT(A) erred in deleting the addition of Rs.1,80,81,279/- made by the AO u/s. 36(1) (va) of the Act.
Briefly stated the facts of the case are that during the assessment proceedings and on perusal of the audit report in form No.3CD the AO noticed that the default in the deposit of Provident Fund and ESI as under :-
Sum The Due date Nature received actual Actual Amount Remarks for paid from date of of Fund payment employee pay meat Contribution Any other Welfare Fund Rs 26,50.761 2015-05-20 Rs 26.50.76l/- 2015 06-24 of employee PF Contribution Any other Rs, 26,28.290/ 2015- 06-20 Rs. 26,28,290/- 2015-07 13 of employee Welfare Fund PF Contribution Any other Rs. 25.28.614/. 2015- 07-20 Rs. 25.28.614/- 2015-09 11 of employee Welfare Fund PI Contribution Any other Welfare Fund Rs. 25,67,527/• 20154)8-20 Rs. 23,67,527/- 2015,-09-15 of employee PF Contribution Any other Welfare Fund Rs 21.06.102/ 2015-09-20 Rs. 21.06.102/- 2015-()9-24 of employee PI Contribution Any other Welfare Fund Rs. 25.83.606/- 2015-12-20 Rs. 25,83.606/- 2016-01 -I 1 of employee PF Rs. 4.52,566/- 2015-05-21 Rs. 4.52.566/ 2015-06-02 Contribution Any fund set of employee up under the ESI provisions of ESI Act. urn
Contribution Any fund set Rs. 4,45.782/- 20154)6-21 Rs. 4.45.782/ 201 5-07-07 of employee up under the ESI provisions of ESI Acl. 1948 Rs. 4,30,019/- 2015-07-21 Rs. 4,30.019/ 201509-02 Contribution Any fund set of employee up under the ESI provisions of ESI Act. 1048 Rs 3,95.609/- 2015-08-21 Rs 3 05 609/- 2015-0903 Contribution Any fund set of employee up under the ESI provisions of ES! Act. 1948 Rs. 3,09,054/- 2015-10-21 Rs, 3.09.054/ 2015 -10 Contribution 7.3 Any in and set of employee up under the ESI provisions of ESI Act. 1948 Rs. 3.43.093/- 2015-11-21 Rs 3 43 093/- 2016-01-08 Contribution Any fund set of employee up under the ESI provisions of ESI Act, 1948 Rs. .3.93,884/- 2015-12-21 Rs. 3.93.884/. 2016-01 08 Contribution Any fund set of employee up under the ESI provisions of ESI Act. 1948 Rs, 4.46,372/- 2016-02-21 Rs. 4.46.372/- 2016-02 23 Contribution Any fund set of employee up finder ■ ESI the provisions of ESI Act. 1948 Total 1.80,81,279/-
Noticing the aforementioned default the AO made the addition of Rs.1,80,81,279/-.
Assessee agitated the matter before the CIT(A) and strongly contended that though there is a delay in payment of PF/ ESI but the same has been paid before filing the return of income. After verifying the details the CIT(A) was convinced with the contention of the assessee.
The Assessee has deposited employees contribution to PF well before the filing of return of income. Drawing support from the decision of the Hon’ble Delhi High Court in the case of CIT Vs. AIMIL Limited 321 ITR 508 the CIT(A) deleted the impugned addition.
Before us the DR strongly supported the findings of the AO and the Counsel relied upon the decision of the CIT(A).
We have carefully perused the orders of the authorities below. The undisputed fact is that the assessee has made the payments before filing the return of income. The facts under consideration are in pari materia, the same is considered by the Hon’ble Delhi High Court in the case of AIMIL Limited (supra) and since the CIT(A) has followed the decision of the Hon’ble Jurisdictional High Court, we decline to interfere with the findings of the CIT(A). The Appeal filed by the revenue is accordingly dismissed.
Decision announced in the open court on 22.06.2022.