Appeal details
Counselvise Citation
[2022] 105 COUNSELVISE.COM (IT) 3998 (ITAT-DELHI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
5 month(s) 29 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
24-04-2022
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
G
Assessment Year
2019-2020
Appeal Filed On
26-10-2021
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. KUL BHARAT, JUDICIAL MEMBER Sr. Nos ITA No(s) Asst. Year(s) Appeal(s) by Appellant vs. Respondent Assessee By Revenue By Appellant Respondent 1. 1622/Del/2021 2018-19 Shades of India Crafts Pvt. Ltd C-277, Flats Gofview Apartments Saket, New Delhi – 110 017 PAN : AAACS 0089 C Circle – 22(2) New Delhi Shri PC Yadav Shri Umesh Takyar, Sr. DR 2. 1623/Del/2021 2019-20 --do-- --do-- --do-- --do-- 3. 1550/Del/2021 2017-18 Hind Securities and House Keeping 19/187D, Pushpa Bhawan, Dakshin Puri Extension, New Delhi-110 062 PAN : AAFFH 0038 L ITO Ward – 28(5) Delhi Shri Sourav Roha, C.A. --do-- 4. 1551/Del/2021 2018-19 --do-- --do-- --do-- --do-- 5. 1552/Del/2021 2019-20 --do-- --do-- --do-- --do-- 6. 1558/Del/2021 2019-20 Essex Farms Pvt. Ltd A, Aurobindo Marg, New Delhi, Delhi-110 016 PAN : AAACE 0689 G Circle – 8(2) New Delhi Shri Ranjan Chopra, CA. --do-- 7. 1610/Del/2021 2018-19 Anil Behl 99C, Eastern Avenue, Sainik Farm, Khanpur, New Delhi South Delhi – 110062 PAN : AAAPB 3955 F NEAC Delhi -None- --do-- 8. 1633/Del/2021 2017-18 EDAG Production Solutions India P. Ltd 125b, Somdatt Chamber-I, 5, Bhikaji Kama Place, New Delhi-110 066 PAN : AAACE 6666 K ACIT New Delhi -None- --do-- 2 9. 1645/Del/2021 2017-18 Sterling Management and Project Services Pvt. Ltd, C-17, First Floor, Punjabi Bagh West, Shivaji Park, Delhi – 110 026 PAN : AAJCS 0784 R DCIT-CPC Delhi Shri Priyanshu Goyal and Shubham, C.A. --do-- 10. 1650/Del/2021 2018-19 Dharmender Sharma House No.270, Sec-5, Gurugram, Gurgaon Haryana – 122001 PAN : ABOPS 7718 J AO Gurgaon Shri J. S Kochar, C.A. --do-- 11. 1652/Del/2021 2019-20 Medsol India Overseas Pvt. Ltd. H-421, Govindpuram, Ghaziabad, UP-02 PAN : AAGCM 3612 H ADIT CPC GB Nagar -None- --do-- 12. 1670/Del/2021 2018-19 Om Prakash & Sons House No.893, Sec-14 Faridabad, Haryana-121002 PAN : AABHO 1042 F ITO Ward-1(1) Faridabad Shri Jitender Verma, C.A. --do-- 13. 1671/Del/2021 2018-19 SB Protech Pvt. Ltd. 16, DSIDC Sheds, Okhla Indl. Area, Phase – I, New Delhi-110002 PAN : AAQCS 4382 N ITO Ward – 22(4) Delhi -None- --do-- 14. 1679/Del/2021 2019-20 Girdhari Yadav KA-16, Kaushambi, Ghaziabad, Uttar Pradesh-201 001 PAN : AAHPY 8779 R ADIT CPC Bengaluru Shri Aashish Goyal, C.A --do-- 15. 1681/Del/2021 2019-20 Infogain India Pvt. Ltd., A-16 & A-21, Sec-60, Noida, UP-201 301 PAN : AAACI 8748 Q Circle – 12(1) Delhi Shri Aarushi Jain, C.A. --do-- 16. 1703/Del/2021 2018-19 E. R Automotives 197, IDC, Hisar Road Rohtak, Haryana-124 001 PAN : AAAFE 7331 H ITO Ward – 3 Rohtak Shri Alok Sharma, Adv. --do-- 17. 1742/Del/2021 2017-18 Comnet Exhibitions Pvt. Ltd., C-103, Okhla Industrial Estate, Phase – III, Delhi-110 021 PAN : AAACC 0685 N ACIT Circle -4(2) Delhi Shri B.C. Sistavi, C.A. --do-- 3 18. 1743/Del/2021 2018-19 --do-- Assessing Officer, Circle-4(2), New Delhi --do-- --do-- 19. 1744/Del/2021 2018-19 Kamini Jain B-208E, 2 nd Floor, Gali No. 2, Block – B, Majlis Park Adarsh Nagar, Delhi – 110 033 PAN : ANFPJ 1727 K Ward – 34(4) Delhi -None- --do-- 20. 1786/Del/2021 2019-20 Vlink India Pvt. Ltd. 19/4, Ground Floor, Dakshin Pur Extension, Ambedkar Nagar, Delhi – 1100 02 PAN : AACCJ 2868 E ITO Ward – 26(3) Delhi -None- --do-- 21. 1787/Del/2021 2018-19 Sai Extrumech Pvt. Ltd., Plot No.69A, Gali No.4, 16/5, Mathura Road, Karkhana Bagh Faridabad, Haryana-121 001 PAN : AAPCS 7781 J ITO Ward – 2(3) Faridabad -None- --do-- 22. 1788/Del/2021 2019-20 --do-- --do-- --do-- --do-- 23. 1790/Del/2021 2018-19 Skypack India P. Ltd. Sec – 59, Plot No.190, Mathura Road, Faridabad, Haryana-121 004 PAN : AACCS 5331 F Circle – 2(1) Faridabad Shri Jai Prakash, Adv. --do-- 24. 1794/Del/2021 2018-19 Ashok Kumar House No.1, Raksha Nikunj, MG Brother Wali Street, Boyalhalli Bangalore, Karnataka-110 002 PAN : AKHPK 3133 B JAO Delhi Shri Hemant Jain, Adv. --do-- 25. 1852/Del/2021 2018-19 Colorz N. Style P. Ltd. Flat No. 32E, Fourth Floor, Sec-3, Pocket-C, Dwarka, New Delhi-110 078 PAN : AAFCC 9409 B Circle – 6(1) New Delhi -None- --do-- 26. 1884/Del/2021 2018-19 Rajnish Gandhi D-1/16, Vasant Vihar New Delhi, Delhi – 110015 PAN :AALPG 4909 R Circle – 31(1) Delhi Shri Sanjeev Goyal, C.A --do-- 4 27. 1885/Del/2021 2018-19 Arnit Creations P. Ltd., 205, 38, Vasant Complex, Veer Savarkar Block, Shakarpur, Delhi – 110092 PAN : AACCA 4920 G Ward – 3(2) Delhi -None- --do-- 28. 1920/Del/2021 2018-19 Flying Green Carriers Pvt. Ltd. C/o. B K Kapur & Co. Charted Accountants, 17 Navyug Market, Ghaziabad, Uttar Pradesh-201 001 PAN : AAACF 9272 E Circle – 9(1) Delhi Shri Madhav Kapoor, Adv --do-- 29. 1937/Del/2021 2018-19 Meenakshi Speech & Hearing Clinics Pvt. Ltd., 3, Basement, Jagitri Enclave, Shahdara, Delhi-92 PAN : AAFCM 5405 M Assistant Director Ward – 17(1) Delhi --None-- --do-- 30. 1938/Del/2021 2019-20 --do-- --do-- --do-- --do-- 31. 1939/Del/2021 2019-20 Shrikanta Banerjee Senjuti, 1 st Floor, Plot No.2, St. No.598, New Town AA2, Bidhannagr (M. Crop), 24 Parganas North, Kolkata, West Bengal-70061 PAN : ADSPB 5241 M Ward 43(5) Civil Centre E-2 Block, Delhi Shri Hemant Jain, Adv. --do-- 32. 1736/Del/2021 2018-19 SGM Engineers 117, Tagore Park, Model Town, New Delhi-110 009 PAN : ABLFS 0194 H Circle – 36(1) Delhi Shri Vijay Singhal, CA --do-- 33. 1738/Del/2021 2019-20 R V Interiors Pvt. Ltd., C-11, 1 st Floor, Anand Niketan, New Delhi-21 PAN : AAECR 9860 J Circle – 20(2) New Delhi Ms. Nupur Mangl, C.A. --do-- 34. 1713/Del/2021 2018-19 Sainik Surveillance and Security Services Pvt. Ltd., H No. 122, Roshan Vihar, C-Block, Najafgarh, New Delhi-110043 PAN : AAQCS 6092 K ITO Ward – 22(2) New Delhi Shri Venketesh Chaurasia, Adv. and Ms. Mansi Jain, C.A. --do-- 5 35. 444/Del/2022 2019-20 S. K. Facility Management Services Pvt. Ltd., C/o Kunal Aggarwal & Associates, 612, 6 th Floor, Spaxe Boulevard, Sohna Road, Sec-47, Gurgaon Haryana – 122 001 PAN : AALCS 0648 C ITO Circle – 4(1) Gurgaon -None- --do-- 36. 547/Del/2022 2019-20 Pankaj Kumar, C/o. PKSN Associates, 1G- 43, BP Second Floor NIT, Faridabad, Haryana- 121 001 PAN : AIOPK 6966 D ITO Ward – 3(2) Gurgaon Shri Pramod Ratra, C.A --do-- 37. 451/Del/2022 2019-20 Jaman Lal/Individual RZ-29C, M Block Palam Colony, Raj Nagar, Part – II, South Delhi - 110045 PAN : AABPL 4559 J ITO Ward – 62(2), Delhi Ms. Nupur Mangla, C.A. --do-- 38. 479/Del/2022 2018-19 Robin Enterprises 1285/5, Gali No.12, Patel Nagar, Gurugram, Haryana-122001 PAN : AAFFR 9282 A Ward – 6(2)(1) Delhi Shri J. S. Kochar, Adv.. --do-- 39. 480/Del/2022 2019-20 --do-- AD of Income Tax – CPC Bengaluru --do-- --do-- 40. 487/Del/2022 2018-19 Deepak Behl IA-9C, Phase – I, Ashok Vihar, Delhi-110052 PAN : AEZPB 7448 C ACIT Circle – 34(1) Delhi Shri Sanjeev Jain, C.A. --do-- 41. 501/Del/2022 2018-19 Balwan Singh Kundu H.No. 38/9, Kishan Garh, Vasant Kunj New Delhi-110007 PAN : AKIPK 8826 G Ward – 70(2) Delhi -None- --do-- 42. 576/Del/2022 2019-20 IE Auto Industrial Enterprises Pvt. Ltd, E-4, Model Town Delhi – 110009 PAN : AABCI 4078 A DCIT Circle – 12(1) Delhi Shri A. K. Maheshwari, C.A. --do-- 6 43. 1649/Del/2021 2017-18 S. S. Saib Construction Pvt. Ltd. House No.2043, Multani Mohallah, North West, Delhi New Delhi-110034 PAN : AAPCS 6297 M Assessing Officer, Faridabad -None- --do-- 44. 1984/Del/2021 2017-18 ACIT Circle – 10(1) Delhi PAN : AACCO 2154 J Gong Cheng Communicati ons Pvt. Ltd., E-42/2, Okhla Industrial Area, Phase-II New Delhi-20 Shri Vasudevan and Shir Mahender Singh, Adv. --do-- 45. 1988/Del/2021 2019-20 GSJ Envo Ltd., #51, Hemkunt Colony South Delhi, New Delhi PAN : AAACG 6001 G Circle – 10(2) Delhi Shri Venkatesh Chaurasia, Adv And Ms. Mansi Jain, C.A. --do-- 46. 1991/Del/2021 2019-20 Ujjivan Small Finance Bank Ltd., Plot No.2364/8, Khampur Raya Village, Shadi Kampur, Main Patel Road, Patel Nagar Delhi – 110 008 PAN : AABCU 9603 R DCIT-25(1) Delhi Ms. Abarna and Ms. Anantha, C.A --do-- 47. 1998/Del/2021 2018-19 Raj Kumar Kaushik 604/01, Opp. Fire Station, New Rly Road Colony, Gurgaon, Haryana – 122001 PAN : ANPPK 3987 L Ward – 3(4) Gurgaon -None- --do-- 48. 2003/Del/2021 2018-19 Shiv Pratap Singh Kunwar 508, Begum Bagh Chakbandi Road Karoli Ki Kothi, Meerut, UP-01 PAN : AFMPK 3273 Q Ward – 1(2)(3) Meerut Shri Hemant Jain, Adv. --do-- 49. 435/Del/2022 2018-19 R D Enterprises Villa No. A-458, Amarpali Leisure Valley, Plot No. GH- 02, Sec tech Zone-04, Greater Noida, UP-06 PAN : AAKFR 3537 K Ward – 59(7) -None- --do-- 7 50. 441/Del/2022 2018-19 Singh Paramjit Navyar, North West Delhi, 452/8, Bhushan Bhawan Ring Road Flyover Azadpur, New Delhi-33 PAN : AABPN 0741 N AO Ward – 36(2) Delhi -None- --do-- 51. 443/Del/2022 2018-19 S. K. Facility Management Services Pvt. Ltd., C/o. Kunal Aggarwal & Associates, 612, 6 th Floor, Spaxe Boulevard, Sohna Road, Sec-47, Gurgaon, Haryana-01 PAN : AALCS 0648 C ITO Circle – 4(1) Gurgaon -None- --do-- Date of hearing: 25.04.2022 Date of Pronouncement: 25.04.2022 ORDER PER BENCH : The present appeals are filed by the above mentioned assesses and Revenue feeling aggrieved by the orders passed by appellate authority for various assessment years mentioned hereinabove. 2. Since the issue in all the appeals are common, therefore we clubbed all of them together for the sake of brevity and convenience. However, we are taking ITA No.1622/Del/2021 as a lead case wherein assessee has raised the following grounds: “1. That on facts and circumstances of the case, the order passed by the Ld. CIT(A) is bad both in the eyes of law and on facts. 8 2. The Ld CIT(A) has erred on facts and in law in upholding the order passed by the Assessing Officer under Section 154/143(1) of the IT Act, 1961. 3. The Ld CIT(A) has erred on facts and in law in confirming the addition of Rs.11,81,760/- made by the Assessing officer by invoking the provisions of section 36(1)(va) of the Act, 1961. 4. That the Ld CIT(A) has erred on facts and in law ignoring the well-established judicial pronouncements including that of the jurisdiction High Court. 5. That Ld CIT(A) has erred on facts and in law in holding that the explanation inserted u/s 36(i)(va) is retrospectively effective while the Memorandum explaining the provisions of Finance Bill 2021 clearly mandates that the amendment will take effect from 01.04.2021 and will accordingly apply to the assessment year 2021-22 and subsequent assessment years. 6. That the impugned appellate order is arbitrary, illegal, bad in law and in violation of rudimentary principles of Contemporary jurisprudence. 7. That the appellant craves leave to add/alter/any/all grounds of appeal before or at the time of hearing of the appeal.” 3. Similar grounds with different amounts and assessment years have been raised in other appeals but however the sum and substance and the issue involved in all the appeals are identical. 4. Before us, at the outset, Learned AR submitted that the sole grievance of the assessee is confirming the additions on account of delay in deposit of employee’s contribution towards provident fund and ESI fund. 9 5. Before us, Learned AR submitted that additions has been made in the intimation issued by CPC, Bangalore u/s 36(1)(va) of the Act for the reason that the contribution received towards PF/ESIC by the assessee from its employees was not deposited before the due date. He submitted that though there has been delay in deposit of PF/ESIC Contributions but all the contributions received by the assessee from its employees have been deposited with the appropriate authorities before the filing of return of income by the assessee. He therefore submitted that since the amounts have been deposited before the filing of return of income, no disallowance is called for and for aforesaid proposition, he relied on the decision in the case of Azamgarh Steel & Power vs. CPC in ITA No.1626/Del/2020 dated 31.05.2021 and CIT vs. AIMIL Ltd. [2010] 188 Taxman 265 (Delhi) and various other decisions. 6. Learned DR on the other hand supported the order of lower authorities and also placed reliance on the decision of Delhi Tribunal in the case of Vedvan Consultants Pvt. Ltd. vs DCIT in ITA No.1312/Del/2020 order dated 26.08.2021. He also submitted that the amendment brought out by Finance Act 2021 would be applicable to the present case as by the amendment it has been clarified that provisions of Section 43B of the Act shall not apply and shall be deemed never to have been applied to a sum received by the assessee from any of his employees to which the provisions of sub clause (x) of Clause (24) of Section 2 applies. 10 7. We have heard the rival submissions and perused the material available on record. The issue is no more res-integra. The issue has already been settled in favour of the assessee by various judicial pronouncements by the Tribunal. The Hon’ble Jurisdictional High Court of Delhi in the case of PCIT vs. Pro Interactive Service (India) Pvt. Ltd. ITA no. 983/2018 dated 10.09.2018 has already taken a view in favour of the assessee by holding as under: “In view of the judgement of the Division Bench of Delhi High Court in Commissioner of Income Tax versus AIMIL Limited, (2010) 321 ITR 508 (Del.) the issue is covered against the Revenue and, therefore, no substantial question of law arises for consideration in this appeal. The legislative intent was/is to ensure that the amount paid is allowed as an 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(23)(x) of the Act.” 8. As far as reliance by Learned DR on the amendment brought out by Finance Act 2021 is concerned, “notes on clauses” to the Finance Bill 2021 clearly states that the amendment will take effect from 1st April 2021 and will apply in relation to the assessment year 2021-22 and subsequent assessment year. In such a situation, we are of the view that the amendment brought out by Finance Act 2021 does not apply to the assessment year under consideration. 11 9. Before us, Revenue has not placed any material on record to demonstrate that the aforesaid order cited hereinabove has been overruled/stayed/set aside by higher judicial forum. In view of the aforesaid facts, we are of the view that the AO was not justified in denying the deduction claimed by the assessee on account of late deposit of PF/ESI/EPF, albeit before filing the return of income. Admittedly in all the above-stated matters, the Revenue had not contended that the assessee has deposited the contribution after the filing of the return of income. In view of the above, Respectfully following the decision of the Hon’ble High Court cited hereinabove, we allow the appeals filed by the assessee and dismiss the appeal of the Revenue. 10. In the result, all the appeals filed by the assessee are allowed and one appeal filed by the Revenue is dismissed. Order pronounced in the open court on 25.04.2022 Sd/- Sd/- (KUL BHARAT) (ANIL CHATURVEDI) JUDICIAL MEMBER ACCOUNTANT MEMBER Date:- 25.04.2022 PY* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI
Mehul