9911796707
TMI Blog2018 (8) TMI 1366X X X X Extracts X X X X X X X X Extracts X X X X ..... ution of ESI and EPF. 2. The delay amount of Rs. 123378/- in case of delay of ESI Payment and Rs. 169854/- in case of delay in EPF Payment towards contribution of Employee's has been disallowed; the amount so disallowed has been deposited before the due date of return. 3. The delayed payment in respect of employees' contribution to PF & ESI needs to be given liberal approach in view of the ratio laid down by the Hon'ble Delhi High Court in the case of CIT v. P. M. Electronics Ltd. . 220 CTR 635 (Delhi) while relying upon the decision of Hon'ble Apex Court in the case of CIT Vs. Vinay Cement Ltd. , 213 CTR (SC) 268, concurred with the view taken by the Hon'ble Madras High Court in Nexus Computer (P) Ltd. , 219 CTR (Mad) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 06/2013 18/07/2013 4. May, 2013 5310 21/06/2013 18/07/2013 5. May, 2013 6745 21/06/2013 21/08/2013 6. June, 2013 4126 21/07/2013 12/08/2013 7. June, 2013 7002 21/07/2013 17/09/2013 8. July, 2013 4126 21/08/2013 16/09/2013 9. July, 2013 6702 21/08/2013 23/10/2013 10. July, 2013 4142 21/08/2013 17/10/2013 11. August, 2013 6074 21/09/2013 19/11/2013 12. August, 2013 4186 21/09/2013 19/11/2013 13. September, 2013 5991 21/10/2013 20/12/2013 14. September, 2013 4074 21/10/2013 20/12/2013 15. October, 2013 5891 21/11/2013 28/01/2014 16. November, 2013 4125 21/12/2013 21/01/2014 17. November, 2013 5964 21/12/2013 20/02/2014 18. December, 2013 4170 21/01/2014 20/02/2014 19. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spute that if the revenue has not accepted the decision of Hon'ble Jurisdictional High Court and challenged the same before the Hon'ble Supreme Court then to keep the issue alive, the Assessing Officer has to make the disallowance/addition on the issue. However, the appellate authority is bound by the decision of the Hon'ble Jurisdictional High Court. In the case in hand, the ld. CIT(A) has not disputed the fact that all the payments were made before due date of filing of the return of income U/s 139(1) of the Act and dismissed the appeal of the assessee in para 3. 3 as under: "3. 3 In absence of any evidences in support of the claim, I have relied upon the facts mentioned in the assessment order. No proof of deposits of ESI before th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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