KOMAL BHATI ,U.P vs. ITO CIRCLE 2(2), G. B NAGAR

The captioned appeals by different assessee’s are preferred against different orders of the first appellate authority.

The captioned appeals have been bunched together in this order for the sake of our convenience and brevity.

The common grievance in the captioned appeals pertains to the disallowance of PF and ESI payments on account of these payments being made beyond the due date specified under the specific parent legislation.

Respective representatives of the assessee and the DR fairly conceded that the issue in the captioned appeals are identical and on such concession the appeals were heard.

After carefully perusing the common grievance in the captioned appeals, we are of the considered opinion that the issue is now well settled in favour of the assessee and against the revenue by the decision of the Hon’ble High Courts as follows :-

In the light of the common issues raised in the light of the decisions cited here in above, we direct the AO to delete the impugned disallowances in the hands of respective appellants.

In the result, the captioned appeals are allowed.

The order is pronounced in the open court on 21.03.2022 in the presence of both the representatives.