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TMI Blog2021 (10) TMI 1260X X X X Extracts X X X X X X X X Extracts X X X X ..... avour of assessee. - ITA Nos. 1739 & 1740/Del/2020 - - - Dated:- 29-10-2021 - SH. ANIL CHATURVEDI , ACCOUNTANT MEMBER Assessee by : Ms. Gunjan Jain , C. A. Revenue by : Ms. Sangeeta Yadav , Sr. D. R. ORDER PER ANIL CHATURVEDI , AM : Both the appeals filed by the assessee are directed against the order dated 14.09.2020 of the Commissioner of Income Tax (Appeals)-9, New Delhi relating to Assessment Years 2017-18 2018-19. 2. At the outset, Learned AR submitted that the issue involved in both the appeals are identical except for the year and amounts involved and therefore the submissions made by him for one year would be applicable to the other year also. Ld DR did not controvert the aforesaid submissions of L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. The Learned First Appellate Authority has grossly erred in upholding the disallowance u/s 36(1)(va) of the Act amounting to ₹ 6,86,922/- on account of late payment of employee s contribution to PF/ESI. The same is permissible u/s 43B of the Act as the aforementioned amount deposited before filing return of income for the relevant assessment year. 3. The appellant prays for leave to add, amend, alter or withdraw any grounds of appeal. 5. Before me, Learned AR reiterated the submissions made before the CIT(A) and further submitted that CIT(A) had upheld the order of AO by relying on the decision of Delhi High Court in the case of Bharat Hotels Ltd. (supra). She submitted that on identical facts the Co-ordinate Benc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eard both the parties and perused all the relevant material available on record. As regards Ground No. 1, the assessee company has not deposited the employees contribution within 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 Hi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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