CHANDRANCHAL ENTERPRISE,NEW DELHI vs. ACIT CIRCLE 28(1) NEW DELHI, CIVIC CENTRE NEW DELHI
Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Satbeer Singh Godara
This assessee’s appeal for Assessment Year 2017-18
arises against the Addl./JCIT(A), Thiruvanantpuram’s DIN &
order
No.
ITBA/APL/S/250/2025-26/1080470464(1) dated
09.09.2025, in proceedings u/s 143(3) of the Income Tax Act,
1961 (in short “the Act”).
Heard both the parties at length. Case file perused.
The first and foremost issue between the parties herein as per their respective pleadings is found to be that of correctness of the learned lower authorities’ action invoking ESI/PF disallowance of Rs.3,34,164/- on account of belated deposits of the same in the prescribed account at the assessee’s behest, made in the assessment order dated 20.12.2019 as upheld in the lower appellate discussion. Chandranchal Enterprise
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4. Learned counsel has filed the assessee’s paper book inter alia indicating the EPFO’s registration in it’s case on 30.03.2017 along with the ESI code followed by the deposit of ESI/PF on 18th April and 14th May; as the case may be. That being the case, this tribunal is of the considered view that the learned Assessing Officer needs to re-examine the instant issue afresh in light of all these facts so as to ensure the assessee’s necessary compliance once again. This assessee’s first and foremost substantive ground is accordingly restored back to the Assessing Officer in very term.
Next comes the latter addition of Rs.3,15,285/- invoked by the learned Assessing Officer as upheld in the lower appellate discussion which pertains to the alleged waiver of liability involving three parties in question. The Revenue could hardly dispute that there is no waiver or remission or cessation thereof indicated in assessee’s books which could attracts any addition in it’s hands. The same is directed to be deleted therefore.
No other ground or argument has been pressed. Chandranchal Enterprise
3
7. This assessee’s appeal is partly allowed.
Order Pronounced in the Open Court on 23/12/2025. (Satbeer Singh Godara)
Judicial Member
Dated: 23/12/2025
*Subodh Kumar, Sr. PS*