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Income Tax Appellate Tribunal, DELHI BENCH ‘G’, NEW DELHI
Before: SH. N. K. BILLAIYA & MS. ASTHA CHANDRA
This appeal filed by the assessee is preferred against the order of the CIT(A)-9, New Delhi dated 25.08.2020 for A.Y.2018-19.
The solitary grievance of the assessee is that the CIT(A) erred in confirming the addition of Rs.394382/- on account of employee contribution to ESI and PF.
We have carefully perused the orders of the authorities below. The details of PF deposit is as under :-
The details of ESI deposit is as under :-
We find that the return of income was filed on 06.12.2018. This means that the assessee has deposited PF and ESI well before filing the return of income.
We are of the considered opinion that the issue is now well settled in favour of the assessee and against the revenue by decision of the Hon’ble High Court as follows :-
In the light of the aforementioned judicial decisions we direct the AO to delete the addition of Rs.394382/-. The appeal is accordingly allowed.
Decision announced in the open court in the presence of both parties.