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TMI Blog2021 (10) TMI 622X X X X Extracts X X X X X X X X Extracts X X X X ..... justice, restore this issue to the file of the A.O. with a direction to verify the details and if the payments are made before the specified date, then, to delete the addition. Ground of appeal No.1 of the assessee is accordingly allowed for statistical purposes. - ITA.No.1855/Del./2020 - - - Dated:- 13-10-2021 - Shri R.K. Panda, Accountant Member For the Assessee : Shri Suresh Kumar Gupta, CA For the Revenue : Shri Rajesh Kumar Dhanesta, Sr. DR ORDER This appeal filed by the Assessee is directed against the Order dated 11.09.2020 of the Ld. CIT(A), Delhi- 7, relating to the A.Y. 2018-2019. 2. The assessee raised sole ground challenging the order of the Ld. CIT(A) in sustaining the disallowance of ₹ 1,82,543/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... income regarding difference in income/ receipt credited in P L A/c and with income considered under the other heads of income is concerned, the Learned Counsel for the Assessee submitted that rectification application filed before the CPC with respect to adjustment of ₹ 6,04,227/- has been considered by the DCIT, CPC and the DCIT, CPC deleted the addition. Therefore, the assessee did not press this ground before the Ld. CIT(A). In view of the above, the Ld. CIT(A) dismissed this ground of appeal. 3.4. So far as the disallowance of ₹ 1,82,543/- made under section 43B, the Ld. CIT(A) sustained the addition made by the A.O. CPC on the ground that the disallowance of the same was based on the Report of the Auditor s in Form No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hlighted in the said summary chart. 1 Ledger account of PF/ESI Payable also placed at pages 115-116 where liability is accounted for after including other charges paid at the 1 time of payment. ESI 9788 10.04.2018 (PB 103) Bonus payable 119623 30.06.2018 (PB 109-113) GST 15096 16.04.2018 (PB 108) These amount is part of Duties and taxes Payable of Rs.l,45,904/- shown in audited balance sheet in Note No.8(ii) Other Current Liabilities (PB 36). The ledger accounts of payables are at pages 117-121 showing the above outstanding liability. 5.1. He submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sits on account of employees contribution to PF ESI before the specified dates as mentioned in the Statute, therefore, the Ld. CIT(A) was fully justified in sustaining the addition made by the CPC. He submitted that there are various decisions in favour of the Revenue where the Hon ble Courts have held that the Amendment by Finance Act, 2015 in Section 43B is restricted only in respect of employers contribution to PF ESI and if the same is paid on or before the due date of filing of the income tax return under section 139(1), the same is an allowable deduction under section 43B of the I.T. Act, 1961. However, the same amendment would not be applicable for the belated payment to employees contribution to PF ESI. He submitted that sin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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