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TMI Blog2021 (10) TMI 1256X X X X Extracts X X X X X X X X Extracts X X X X ..... addition. Thus the ground of assessee is allowed. - ITA No. 1822/Del/2020 (Assessment Year : 2018-19) - - - Dated:- 27-10-2021 - SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER Assessee by Shri Ashok Khandelwal, C.A. Revenue by Ms. Sangeeta Yadav, Sr. D.R. ORDER PER ANIL CHATURVEDI, AM: This appeal filed by the assessee are directed against the order dated 31.07.2020 of the Commissioner of Income Tax (Appeals)-10, New Delhi relating to Assessment Year 2018-19. 2. The relevant facts as culled from the material on records are as under : 3. Assessee is an individual who filed his return of income for A.Y. 2018-19 on 24.10.2018 declaring total income at ₹ 28,29,070/-. CPC vide intimation dated 21.05.2019 pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... PF/ESIC dues collected have been deposited before the filing of return of income by assessee no disallowance u/s 36(1)(va) of the Act is called for and for the aforesaid proposition, he relied on the decision of Tribunal in the case of DCIT vs. Dee Development Engineers Ltd. order dated 08.04.2021 in ITA No.4959/Del/2016. He further submitted that Tribunal while deciding the issue in favour of the assessee, had also considered the decision in the case of Bharat Hotels Ltd. (supra) which has been relied upon by the CIT(A). He therefore submitted that following the order of Tribunal in the case of Dee Development Engineers Ltd. (supra) the addition be deleted. 5. Learned DR on the other hand supported the order of CIT(A) and also pl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ensure that the amount paid is allowed as expenditure only when payment is actually made. 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. It is settled law that when two judgments are available giving different views then the judgment which is in favour of the assessee shall apply as held in case of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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