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Income Tax Appellate Tribunal, DELHI BENCH ‘G’, NEW DELHI
Before: SH. N. K. BILLAIYA & MS. ASTHA CHANDRA
PER BENCH:
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.
Sd/- Sd/- (ASTHA CHANDRA) (N. K. BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER *NEHA* Date:- 21.03.2022 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI
Date of dictation Date on which the typed draft is placed before the dictating Member Date on which the typed draft is placed before the Other member Date on which the approved draft comes to the Sr.PS/PS Date on which the fair order is placed before the Dictating Member for Pronouncement Date on which the fair order comes back to the Sr. PS/ PS 22.03.2022 Date on which the final order is uploaded on the website of ITAT Date on which the file goes to the Bench Clerk Date on which file goes to the Head Clerk. The date on which file goes to the Assistant Registrar for signature on the order Date of dispatch of the Order