RAJESH KUMAR GARG,NEW DELHI vs. ACIT CIRCLE 49(1), NEW DELHI

This appeal by the assessee is preferred against the order dated 10.01.2023 by NFAC, Delhi pertaining to A.Y. 2019-20.

The sum and substance of the grievance of the assessee is that the ld. CIT(A) erred in confirming the addition on account of delay in deposit of PF/ESIC beyond due date.

This issue is no more res integra as the quarrel is now settled by the decision of the Hon'ble Supreme Court in favour of the Revenue and against the assessee by the decision in the case of Checkmate Services [Pvt] Ltd 448 ITR 518.

However, before us, the ld. counsel for the assessee pointed out that due date needs to be verified for making the impugned disallowance. For this, reliance was placed on the decision of the co- ordinate Bench in the case of ACIT Vs. VVDN Technologies and in the case of M/s Benson Movers Pvt Ltd 2710/DEL/2020.

As mentioned elsewhere, this issue is squarely covered by the decision of the Hon'ble Supreme Court [supra]. However, for the sake of verification, we direct the Assessing Officer to verify the due date specified in the PF Act and decide the issue accordingly after affording reasonable and adequate opportunity of being heard to the assessee.