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“Section 2(23)(x)”

Section References (mined)Section 2Section 2(23)(x)17 judgments

RADFORD GLOBAL LIMITED,MUMBAI vs. ADIT, CPC, BANGALORE

In the result, the appeal of the assessee is allowed

ITA 709/DEL/2021[2019-20]Status: DisposedITAT Delhi10 Feb 2022AY 2019-20

Bench: Shri Kul Bharat[Assessment Year : 2019-20] Radford Global Ltd., Vs Adit, Office No.704, Wellington Business Cpc, Park 1, Andheri Kurla Road, Andheri Bangalore. East, Mumbai, Maharashtra-400059. Pan-Aabcm5771E Appellant Respondent Appellant By None Respondent By Sh. Om Prakash, Sr.Dr Date Of Hearing 06.01.2022 Date Of Pronouncement 10.02.2022

Section 115JSection 143(1)Section 143(1)(a)Section 2(24)(x)Section 36(1)(va)

treat belated payment of Employee’s Provident Fund (EPD) and Employee’s State Insurance Scheme (ESI) as deemed income of the employer under section 2(23)(x) of the Act.” Therefore, respectfully following the ratio laid down by the Hon’ble Jurisdictional High Court in the above-mentioned binding precedents

SALVATION OUTSOURCING SOLUTION PRIVATE LIMITED,NEW DELHI vs. DCIT, CPC, BENGALURU

In the result, the appeal of the assessee is allowed

ITA 881/DEL/2021[2018-19]Status: DisposedITAT Delhi18 Jan 2022AY 2018-19

Bench: Shri Kul Bharat[Assessment Year : 2018-19] Salvation Outsourcing Solution Vs Dcit, Pvt.Ltd., 204, Triveni Complex, Cpc, E-10/11/12, Jawahar Park, Bengaluru. Laxmi Nagar, Near Heera Sweets, New Delhi-110045. Pan-Aapcs7922R Appellant Respondent Appellant By None Respondent By Sh. Om Parkash, Sr.Dr Date Of Hearing 10.01.2022 Date Of Pronouncement 18.01.2022

Section 139Section 139(1)Section 143Section 143(1)Section 143(1)(a)Section 36(1)(va)

treat belated payment of Employee’s Provident Fund (EPD) and Employee’s State Insurance Scheme (ESI) as deemed income of the employer under section 2(23)(x) of the Act.” Therefore, respectfully following the ratio laid down by the Hon’ble Jurisdictional High Court in the above-mentioned binding precedents

SENATOR TRAVELS PRIVATE LIMITED,NEW DELHI vs. ITD, CPC, BENGALORE

In the result, the appeal of the assessee is allowed

ITA 327/DEL/2021[2017-18]Status: DisposedITAT Delhi04 Jan 2022AY 2017-18

Bench: Shri Kul Bharat[Assessment Year : 2017-18] Senator Travels Pvt.Ltd., Vs Itd, 2K, Dcm Building, 16, Cpc, Barakhamba Road, Bengalore. New Delhi-110001. Pan-Aabcs2702B Appellant Respondent Appellant By None Respondent By Sh. Om Prakash, Sr.Dr Date Of Hearing 04.01.2022 Date Of Pronouncement 04.01.2022

Section 143(1)Section 234ASection 28Section 36(1)(va)Section 43B

treat belated payment of Employee’s Provident Fund (EPD) and Employee’s State Insurance Scheme (ESI) as deemed income of the employer under section 2(23)(x) of the Act.” Therefore, respectfully following the ratio laid down by the Hon’ble Jurisdictional High Court in the above-mentioned binding precedents

ACIT, CIRCLE-15(1), NEW DELHI vs. LEMON TREE HOTEL LTD., NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 1450/DEL/2018[2014-15]Status: DisposedITAT Delhi04 Jan 2022AY 2014-15

Bench: Shri Kul Bharat & Shri P.K.Kedia[Assessment Year : 2014-15] Acit, Vs Lemon Tree Hotels Ltd., Circle-15(1), B-6/17, Safderjung Enclave, New Delhi. New Delhi-110029. Pan-Aacck1698R Appellant Respondent Appellant By Ms. Princy Singhla, Sr.Dr Respondent By Shri Mukal Baga, Adv. & Shri Vikas Singh, Ca Date Of Hearing 29.11.2021 Date Of Pronouncement 04.01.2022

Section 115JSection 143(1)Section 143(3)Section 14A

treat belated payment of Employee’s Provident Fund (EPD) and Employee’s State Insurance Scheme (ESI) as deemed income of the employer under section 2(23)(x) of the Act.” Respectfully following the same, we do not find any infirmity in the finding of Ld.CIT(A), the same is hereby

ACTIVE GROUP SECURITAS,NEW DELHI vs. DCIT, CPC, BENGALURU

In the result, both appeals filed by the assessee are allowed

ITA 1287/DEL/2021[2019-20]Status: DisposedITAT Delhi30 Dec 2021AY 2019-20

Bench: Shri Kul Bharat

Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 43B

treat belated payment of Employee’s Provident Fund (EPD) and Employee’s State Insurance Scheme (ESI) as deemed income of the employer under section 2(23)(x) of the Act.” Therefore, respectfully following the ratio laid down by the Hon’ble Jurisdictional High Court in the above-mentioned binding precedents

ACTIVE GROUP SECURITAS,NEW DELHI vs. DCIT, CPC, BENGALURU

In the result, both appeals filed by the assessee are allowed

ITA 1286/DEL/2021[2018-19]Status: DisposedITAT Delhi30 Dec 2021AY 2018-19

Bench: Shri Kul Bharat

Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 43B

treat belated payment of Employee’s Provident Fund (EPD) and Employee’s State Insurance Scheme (ESI) as deemed income of the employer under section 2(23)(x) of the Act.” Therefore, respectfully following the ratio laid down by the Hon’ble Jurisdictional High Court in the above-mentioned binding precedents

SUGANDH,MORADABAD vs. ITD, CPC, BENGALURU

In the result, the appeal of the assessee is allowed

ITA 1259/DEL/2021[2018-19]Status: DisposedITAT Delhi30 Dec 2021AY 2018-19

Bench: Shri Kul Bharat[Assessment Year : 2018-19] Sugandh, Vs Itd, Jawahar Market, G.M.D.Road, Cpc, Moradabad, Uttar Pradesh-244001. Bengaluru. Pan-Aaefs7109J Appellant Respondent Appellant By None Respondent By Sh. Om Prakash, Sr.Dr Date Of Hearing 30.12.2021 Date Of Pronouncement 30.12.2021

Section 143(1)Section 36(1)(va)Section 43B

treat belated payment of Employee’s Provident Fund (EPD) and Employee’s State Insurance Scheme (ESI) as deemed income of the employer under section 2(23)(x) of the Act.” Therefore, respectfully following the ratio laid down by the Hon’ble Jurisdictional High Court in the above-mentioned binding precedents

EXCEL PHOSPHATES PRIVATE LIMITED,MEERUT vs. ADIT, CPC, BENGALURU

In the result, the appeal of the assessee is allowed

ITA 1258/DEL/2021[2019-20]Status: DisposedITAT Delhi30 Dec 2021AY 2019-20

Bench: Shri Kul Bharat[Assessment Year : 2019-20] Excel Phosphates Pvt.Ltd., Vs Adit, 195-196, Shatabdi Nagar, Delhi Cpc, Road, Meerut, Uttar Pradesh-250103 Bengaluru. Pan-Aacce3927B Appellant Respondent Appellant By None Respondent By Sh. Om Prakash, Sr.Dr Date Of Hearing 30.12.2021 Date Of Pronouncement 30.12.2021

Section 143(1)Section 36(1)(va)

treat belated payment of Employee’s Provident Fund (EPD) and Employee’s State Insurance Scheme (ESI) as deemed income of the employer under section 2(23)(x) of the Act.” Therefore, respectfully following the ratio laid down by the Hon’ble Jurisdictional High Court in the above-mentioned binding precedents

DINESH CHANDRA SEMWAL,NEW DELHI vs. ITO WARD - 28(1), NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 21/DEL/2021[2018-19]Status: DisposedITAT Delhi29 Dec 2021AY 2018-19

Bench: Sh. Kul Bharat

Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

treat belated payment of Employee’s Provident Fund (EPD) and Employee’s State Insurance Scheme (ESI) as deemed income of the employer under section 2(23)(x) of the Act.” Therefore, respectfully following the ratio laid down by the Hon’ble Jurisdictional High Court in the above-mentioned binding precedents

ABHAY SHRIVASTVA,FARIDABAD vs. DCIT, CPC, BENGALURUR

In the result, the appeal of the assessee is allowed

ITA 1289/DEL/2021[2018-19]Status: DisposedITAT Delhi28 Dec 2021AY 2018-19

Bench: Shri Kul Bharat[Assessment Year : 2018-19] Abhay Shrivastva, Vs Dcit, 501, Sears Vth Floor, Sector-86, Cpc, Faridabad, Haryana-121007. Bengaluru. Pan-Bgjps08499B Appellant Respondent Appellant By Sh. Gurjit Singh, Ca Respondent By Sh. Om Prakash, Sr.Dr Date Of Hearing 28.12.2021 Date Of Pronouncement 28.12.2021

Section 143Section 143(1)Section 143(1)(a)Section 36(1)(va)

treat belated payment of Employee’s Provident Fund (EPD) and Employee’s State Insurance Scheme (ESI) as deemed income of the employer under section 2(23)(x) of the Act.” Therefore, respectfully following the ratio laid down by the Hon’ble Jurisdictional High Court in the above-mentioned binding precedents

DIGICALL TELESERVICES PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 6267/DEL/2015[2006-07]Status: DisposedITAT Delhi09 Dec 2021AY 2006-07

Bench: Shri G.S.Pannu & Shri Kul Bharat[Assessment Year : 2006-07] Digicall Teleservices Pvt. Ltd. Vs Acit (Formerly Page Point Services India Central Circle-25 Pvt. Ltd.) D-7, Dhawandeep New Delhi Apartment, 6, Jantar Mantar Road, New Delhi Pan-Aabcp794Q Appellant Respondent Appellant By None Respondent By Shri Umesh Takyar, Sr. Dr Date Of Hearing 03.11.2021 Date Of Pronouncement 09.12.2021

Section 139Section 143(3)Section 2Section 2(24)Section 36Section 36(1)(Va)

treat belated payment of Employee’s Provident Fund (EPD) and Employee’s State Insurance Scheme (ESI) as deemed income of the employer under section 2(23)(x) of the Act.” Therefore, respectfully following the judgment of the Hon’ble Delhi High Court in the case of Pro Active Services

LAURELS (INDIA) IMPEX (P) LTD.,NEW DELHI vs. ADIT, BENGLURU

The appeal of the assessee is allowed

ITA 938/DEL/2021[2019-20]Status: DisposedITAT Delhi08 Dec 2021AY 2019-20

Bench: Shri Kul Bharat[Assessment Year : 2019-20] Laurels (India) Impex (P) Ltd. Vs Adit Rra Taxindia D-28, South Extension, Bengaluru, Part-1, New Delhi Karnataka Aaacs9311B Appellant Respondent Appellant By Shri Shrey Jain, Adv Respondent By Shri Om Prakash, Sr. Dr Date Of Hearing 08.12.2021 Date Of Pronouncement 08.12.2021

Section 143(1)Section 2(23)(x)

treat belated payment of Employee’s Provident Fund (EPD) and Employee’s State Insurance Scheme (ESI) as deemed income of the employer under section 2(23)(x) of the Act.” Therefore, respectfully following the binding precedents I hereby direct the Assessing Officer to delete the disallowance. 5 9. The appeal

ADDL. CIT, SPECIAL RANGE- 7, NEW DELHI vs. PEREGRINE GUARDING PVT. LTD., NEW DELHI

In the result, the appeal of the Revenue is partly allowed for statistical

ITA 5968/DEL/2017[2014-15]Status: DisposedITAT Delhi24 Nov 2021AY 2014-15

Bench: Shri N.K.Billaiya & Shri Kul Bharatassessment Year : 2014-15 Addl. Cit, Vs Peregrine Guarding Pvt.Ltd., Special Range-7, Rz-1B, Kapashera Crossing, New Delhi. New Delhi-110037. Pan-Aadcp2498P Appellant Respondent Appellant By Sh. I P S Bindra, Cit Dr Respondent By Sh. Ajay Mangotia, Adv. Date Of Hearing 20.10.2021 Date Of Pronouncement 24.11.2021

Section 143(2)Section 2(24)(X)Section 37(1)

treat belated payment of Employee’s Provident Fund (EPD) and Employee’s State Insurance Scheme (ESI) as deemed income of the employer under section 2(23)(x) of the Act.” Respectfully following the same and ratio laid down by the Hon’ble Jurisdictional High Court in above-mentioned cases, this

CHATTAR PAL,HARYANA vs. DCIT, CPC, BENGALURU

In the result, the appeal of the assessee is allowed

ITA 976/DEL/2021[2018-19]Status: DisposedITAT Delhi11 Nov 2021AY 2018-19

Bench: Shri Kul Bharat[Assessment Year : 2018-19] Chattar Pal, Vs Dcit, C/O-Lc Yadav & Company, Cpc, # 205 Arcadia, South City-2, Bengaluru. Sector-49, Gurgaon, Haryana-122018 Pan-Asxpp1175E Appellant Respondent Appellant By Shri L C Yadav, Adv. Respondent By Sh. Om Prakash, Sr.Dr Date Of Hearing 11.11.2021 Date Of Pronouncement 11.11.2021

Section 139(1)Section 142(1)Section 36(1)(va)Section 43B

treat belated payment of Employee’s Provident Fund (EPD) and Employee’s State Insurance Scheme (ESI) as deemed income of the employer under section 2(23)(x) of the Act.” Therefore, respectfully following the ratio laid down by the Hon’ble Jurisdictional High Court in the above-mentioned binding precedents

MOHAMMED DARUS SALAM,NEW DELHI vs. DCIT, CPC, BENGALURU

In the result, the appeal of the assessee is allowed

ITA 946/DEL/2021[2018-19]Status: DisposedITAT Delhi11 Nov 2021AY 2018-19

Bench: Shri Kul Bharat[Assessment Year : 2018-19] Mohammed Darus Salam, Vs Dcit, 15/5A, Old Chandrawal, Civil Lines, Cpc, New Delhi-110054. Bengaluru. Pan-Afgpd5866E Appellant Respondent Appellant By Shri Manu K.Giri, Adv., Shri Aseem Chawla, Adv. & Ms. Sonia Dudeja, Adv. Respondent By Sh. Om Prakash, Sr.Dr Date Of Hearing 11.11.2021 Date Of Pronouncement 11.11.2021

Section 142(1)Section 143(1)Section 36(1)(va)

treat belated payment of Employee’s Provident Fund (EPD) and Employee’s State Insurance Scheme (ESI) as deemed income of the employer under section 2(23)(x) of the Act.” Therefore, respectfully following the ratio laid down by the Hon’ble Jurisdictional High Court in the above-mentioned binding precedents

KARIMUDDIN SANI,DELHI vs. ADIT, CPC, BENGALURU

In the result, the appeal of the assessee is allowed

ITA 930/DEL/2021[2019-20]Status: DisposedITAT Delhi11 Nov 2021AY 2019-20

Bench: Shri Kul Bharat[Assessment Year : 2019-20] Karimuddin Sani, Vs Adit, 64, Gali Kababian, Jama Masjid, Cpc, Delhi-110006. Bengaluru. Pan-Aoeps7092E Appellant Respondent Appellant By Shri Paramjit Khanna, Ca Respondent By Shri Om Prakash, Sr.Dr Date Of Hearing 11.11.2021 Date Of Pronouncement 11.11.2021

Section 142(1)Section 143(1)

treat belated payment of Employee’s Provident Fund (EPD) and Employee’s State Insurance Scheme (ESI) as deemed income of the employer under section 2(23)(x) of the Act.” Therefore, respectfully following the ratio laid down by the Hon’ble Jurisdictional High Court in the above-mentioned binding precedents

INDO STATES EXPORTS,DELHI vs. ACIT, CIRCLE-28(1), NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 1892/DEL/2020[2018-19]Status: DisposedITAT Delhi30 Jun 2021AY 2018-19

Bench: Shri Kul Bharatassessment Year : 2018-19 Indo States Exports, Vs Acit, E-6, Kalindi Colony, Circle-28(1), New Delhi-110065. New Delhi. Pan-Aaafi1883M Appellant Respondent Appellant By Sh. Raj Kumar Gupta, Ca Respondent By Sh. R.K.Gupta, Sr.Dr Date Of Hearing 10.06.2021 Date Of Pronouncement 30.06.2021

Section 139(1)Section 143(1)Section 234BSection 36(1)(va)Section 43B

treat belated payment of Employee’s Provident Fund (EPD) and Employee’s State Insurance Scheme (ESI) as deemed income of the employer under section 2(23)(x) of the Act.” 4 | P a g e 6. Respectfully following the same, I hereby direct the Assessing Officer to delete the addition