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TMI Blog2023 (9) TMI 1649X X X X Extracts X X X X X X X X Extracts X X X X ..... see in these two assessment years are that the contributions towards PF & ESI for the month of April, May and July 2017 for the AY 2018-19 have been actually paid in the subsequent months i.e. May, June and August, 2017 and, therefore, the due date for deposit of PF & ESI shall be reckoned from the month in which disbursement of salary was made. Similar is the case for the AY 2019-20. The Ld. Counsel placing reliance on the decision of the coordinate bench in the case of Rekha Vs. ITO [ITA No. 584/Del/2023] dated 09.08.2023 submits that identical issue has been considered by the coordinate bench and the matter is restored for factual verification and redetermination of the issue in the light of the decision of the Kolkata Bench of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ench in the case of Weather Comfort Engineers Private Limited vs. ACIT-CPC ITA No. 959/Del/2021 order dated 15/02/2023. The action of CPC and CIT(A) thus cannot be faulted where some opportunity was admittedly given for e- response. 9.2 We now turn to alternate plea on behalf of the assessee for grant of deduction under general provisions for deduction of expenditure under S. 37 of the Act. We do not see any merit in such plea that the belated deposit of employees contributions to PF/ESIC governed under Section 36(1)(va) is also simultaneously amenable to deduction under Section 37(1) of the Act. In terms of the provision, Section 37(1) permits deduction of expenditure which is not in the nature of expenditure prescribed in Sections ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e matter to the file of designated AO. It shall be open to the assessee to place factual matrix before the AO and take such plea for evaluation of the AO. The AO shall examine this aspect and fresh order in accordance with law after giving proper opportunity." 5. Following the decision of the coordinate bench, we restore this issue to the file of the AO to decide the issue in the light of the observations made by the coordinate bench in the case of Sentinel Consultants Pvt. Ltd. and also the decision of the Kolkata Bench in the case of Kanoi Paper & Industries Ltd. Vs. ACIT (supra). Needless to say that the Assessing Officer shall provide adequate opportunity of being heard to the assessee, the assessee is at liberty to provide all the ne ..... X X X X Extracts X X X X X X X X Extracts X X X X
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