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TMI Blog2021 (6) TMI 311X X X X Extracts X X X X X X X X Extracts X X X X ..... 09 (12) TMI 38 - DELHI HIGH COURT] decided the issue of the assessee stating we do not think that the legislative intent and objective is to 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(24)(x) of the Act. CPC was not justified in disallowing the payment. We therefore direct the deletion of addition. Thus ground of the appeal of the assessee is allowed. - ITA No.1626/Del/2020 - - - Dated:- 31-5-2021 - Sh. Anil Chaturvedi, Accountant Member And Ms Suchitra Kamble, Judicial Member For the Assessee : Shri Ved Jain Advocate, Shri Ashish Goel, C.A. For the Revenue : Shri Sanjiv Mahajan, Sr. D.R. ORDER PER ANIL CHAT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecision of Hon ble Gujarat High Court in the case of CIT vs. Gujarat State Road Transport Corporation reported in 366 ITR 170 and other decisions cited in the order, upheld the order of CPC. Aggrieved by the order of CIT(A), assessee is now before us and has raised the following grounds: 1. On the facts and circumstances of the case, the order passed by the learned Commissioner of Income Tax (Appeals) [CIT(A)] is bad both in the eye of law and on facts. 2. On the facts and circumstances of the case, learned CIT(A) has erred both on facts and in law in passing the order without providing reasonable opportunity of being heard to the assessee in clear violation of principle of natural justice. 3. (i) On the facts and circumstanc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt funds and ESI fund but the amounts have been deposited with the appropriate authorities before filing of return of income. He submitted that once the payment has been made before filing of return of income then no disallowance is called for and in support he also relied on the decision rendered by the Co-ordinate bench of Tribunal in the case of DCIT vs. Dee Development Engineers Ltd. order dated 08.04.2021 in ITA No.4959/Del/2016. He submitted that in the aforesaid decision, the Hon ble Tribunal has decided the issue in favour of the assessee by relying on the decision of Hon ble Delhi High Court in the case of CIT vs. AIMIL Ltd. (supra). He further pointed out that Tribunal has also noted the fact that the decision rendered by the Hon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the due date which is prescribed under the said statute i.e. Provident Fund and ESIC. This issue is dealt by the Hon ble Delhi High Court in case of CIT vs. M/s Bharat Hotels Ltd. 410 ITR 417 wherein the issue is decided in favour of the Revenue, without considering the decision of the Hon ble Delhi High Court in case of CIT vs. AIMIL Ltd. (2010) 321 ITR 508 (Del.). But the Ld. AR relied upon the decision of the Hon ble Delhi High Court in case of Pr. CIT vs. Pro Interactive Service (India) Pvt. Ltd. ITA No. 983/2018 pronounced on 10.09.2018 wherein the Hon ble High Court decided the issue in favour of the assessee relying upon the judgment of AIMIL Ltd. (supra). The Hon ble Delhi High Court held that the legislative intent was/is to ensur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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