Sonia Chawla, Faridabad V. ITO,Ward-2(4), Faridabad

ITA 669/DEL/2023

AI Insights

The case involves Sonia Chawla, who appealed against the order of the Commissioner of Income Tax (Appeals) - National Faceless Appeal Centre, Delhi, which arose from a rectification order passed by the Assessing Officer under Section 154 of the Income Tax Act, 1961. The dispute centered on the disallowance of expenditure related to employees' contributions to ESI and PF under Section 36(1)(va) of the Act for the Assessment Year 2018-19. The Assessing Officer had made adjustments due to delays in the deposit of these contributions, leading to a significant disallowance. Both the initial rectification and the appeal to the CIT(A) were unsuccessful, prompting the appeal to the Income Tax Appellate Tribunal.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 121716 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-08-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 20-08-2023
• Assessment Year: 2018-2019
• Appeal Filed On: 12-03-2023
• Other Referred Cases: Check Mate Pvt. Ltd. vs. CIT, Sentinel Consultants P. Ltd. vs. CIT, Weather Comfort Engineers Private Limited vs. ACIT-CPC, Pr. CIT vs. Khyati Realtors (P) Ltd.
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 154; 43B; 201; 48; 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.A. No.669/DEL/2023 Assessment Year 2018-19 Sonia Chawla 5R-8, Shop No.212 2 nd Floor Opposite SBI Main Branch, NIT Faridabad, Haryana. Vs. ITO, Ward-2(4) Faridabad Haryana TAN/PAN: AFVPC4918F (Appellant) (Respondent) Appellant by: Shri Girish Gupta, CA Respondent by: Shri Anuj Garg, Sr.DR Date of hearing: 21 08 2023 Date of pronouncement: 21 08 2023 O R D E R PER PRADIP KUMAR KEDIA, A.M.: The capt ioned appeal has been fi led b y t he assessee agai nst t he order of t he ld. Commi ssioner of I nco me Tax (Appeal s) - Nat iona l Faceless Appe al Cent re (NF A C), Delhi (‘CI T(A) ’ i n s hor t) dated 12. 01. 2023 ari si ng f ro m the rect if icat ion or der dat ed 13.11.20 19 passed b y t he Assessi ng Of fi cer ( AO) under Sect ion 154 of the Inco me Tax Act, 1961 (t he Act ) concer ni ng AY 2018- 19. 2. The ca pti one d appeal relat es t o Assess ment Y ears 201 8- 19 involvi ng i ssue of disall owanc e of expendi t ur e t owards emplo yees c ontr i but i on to ESI C/ PF under Secti on 36(1)( va) of the Act . I.T.A. No.669/Del/2023 2 3. Br iefl y st at ed, t he assessee i s engaged i n t he busi ness of ma n power suppl y and has fi led t he r et urn of inco me decl ari ng total i nco me at Rs. 9, 74, 671/ -. The Assessing Off icer passed an or der under Sect i on 154 r. w. Sect i on 143( 1) assessing t he tot al inco me at Rs. 38, 75, 370/ - b y maki ng adjust ment on account of del a y i n de posi t of PF/ ESIC i n rel at i on t o e mpl o ye e’s contri but i on. 4. A disall owance of Rs.30, 75, 800/ - was carri ed ou t on account of l at e deposit of e mpl o ye es contri but i on to PF/ ESIC. The assessee fi led recti fi cati on appli cat ion w hi ch was rej ected b y the Assessi ng Offi cer vi de or der dated 13. 11. 2019. 5. The assessee pref err ed appe al before t he CIT( A) agai nst the proposed adj ust ment . T he CIT ( A) al so de ni ed t he reli ef i n the l ight of judg ment of Hon’ble Su pre me C our t i n the case of Check M at e Pvt . Ltd. vs. CIT (2022) 143 taxmann. com 178 (SC ). 6. Aggri eved b y t he fi rst appel late or der, t he assessee i s i n app eal bef ore t he Tri bunal. 7. The ld. c ounsel f or t he assessee a t the out set sub mit ted that t he de posi t of e mpl o yees cont r ibuti on shoul d be reckoned fro m t he mont h in whic h t he salar y has been act ual ly disbur sed rather t ha n the mont h f or w hi ch t he sal ar y ma y rel ate. For inst ance, the sal ar y f or th e mo nt h of Apri l, 201 7 has been pai d in t he mont h of M a y 2017 an d t her efore, due dat e f or deposi t of emplo yees cont ri buti on t o PF/ ESI C shoul d be reckoned fr o m Ma y 2018 and consequentl y t he d ue dat e should be r ecor ded as 15. 06. 2017. O nce, t his met hodol og y i s adopt ed t he n t here i s no I.T.A. No.669/Del/2023 3 del a y i n deposit of t he empl o ye es c ont ri buti on towar ds ESIC as wel l as PF. A t abulat ion st at e ment t o just i f y a pr oposi ti on was refer red w hi ch i s repr od uce d her eunder: E M P L O Y E E S S T A T E I N S U R A N C E ( E M P L O Y E E S H A R E ) S . N o . M o n t h A c t u a l D a t e T h e E S I A m o u n t P a i d 1 . A p r i l , 2 0 1 7 2 6 . 0 5 . 2 0 1 7 3 7 7 1 8 2 M a y , 2 0 1 7 0 3 . 0 7 . 2 0 1 7 4 2 7 0 1 3 . J u n e , 2 0 1 7 1 2 . 0 8 . 2 0 1 7 4 7 3 9 5 4 . J u l y , 2 0 1 7 0 7 . 0 9 . 2 0 1 7 4 6 7 3 4 5 . A u g u s t , 2 0 1 7 2 1 . 0 9 . 2 0 1 7 5 2 5 2 0 6 . S e p t e m b e r , 2 0 1 7 1 0 . 1 1 . 2 0 1 7 5 1 1 0 8 7 . N o v e m b e r , 2 0 1 7 0 4 . 0 1 . 2 0 1 8 4 5 2 2 7 8 . D e c e m b e r , 2 0 1 7 1 9 . 0 9 . 2 0 1 8 4 5 7 3 3 9 . J a n u a r y , 2 0 1 8 2 3 . 0 2 . 2 0 1 8 5 5 2 9 7 1 0 . F e b r u a r y , 2 0 1 8 1 6 . 0 3 . 2 0 1 8 5 3 9 8 8 1 1 . M a r c h , 2 0 1 8 1 7 . 0 5 . 2 0 1 8 4 9 4 4 1 T o t a l 5 2 7 8 6 2 P R O V I D E N T F U N D ( E M P L O Y E E S H A R E ) S . N o . M o n t h A c t u a l D a t e T h e P F A m o u n t P a i d 1 . A p r i l , 2 0 1 7 2 6 . 0 5 . 2 0 1 7 8 4 8 2 2 A p r i l , 2 0 1 7 0 5 . 0 6 . 2 0 1 7 2 1 0 8 7 3 . A p r i l , 2 0 1 7 1 5 . 0 6 . 2 0 1 7 3 7 4 4 2 4 . A p r i l , 2 0 1 7 1 3 . 1 0 . 2 0 1 7 9 3 0 4 9 5 . M a y , 2 0 1 7 1 6 . 0 6 . 2 0 1 7 7 7 2 0 6 . M a y , 2 0 1 7 0 3 . 0 7 . 2 0 1 7 3 2 7 2 3 7 . M a y , 2 0 1 7 0 3 . 0 7 . 2 0 1 7 1 6 8 0 6 I.T.A. No.669/Del/2023 4 8 . M a y , 2 0 1 7 1 2 . 0 7 . 2 0 1 7 3 2 4 2 1 9 . M a y , 2 0 1 7 1 6 . 0 4 . 2 0 1 8 1 0 5 7 9 2 1 0 . M a y , 2 0 1 7 0 3 . 0 7 . 2 0 1 7 2 0 6 6 1 1 . J u n e , 2 0 1 7 1 6 . 0 4 . 2 0 1 8 1 3 1 4 3 1 1 2 . J u n e , 2 0 1 7 1 7 . 0 7 . 2 0 1 7 1 6 7 4 1 3 . J u l y , 2 0 1 7 2 1 . 0 9 . 2 0 1 7 2 4 3 5 4 1 4 J u l y , 2 0 1 7 2 1 . 0 9 . 2 0 1 7 1 4 3 9 6 1 5 J u l y , 2 0 1 7 1 2 . 0 9 . 2 0 1 7 3 9 1 0 2 1 6 J u l y , 2 0 1 7 1 2 . 1 2 . 2 0 1 7 1 3 8 4 3 4 1 7 J u l y , 2 0 1 7 0 8 . 0 9 . 2 0 1 7 2 5 8 0 1 8 A u g u s t , 2 0 1 7 1 0 . 1 0 . 2 0 1 7 4 4 5 6 4 1 9 A u g u s t , 2 0 1 7 0 2 . 1 2 . 2 0 1 7 1 7 9 6 3 2 0 A u g u s t , 2 0 1 7 0 2 . 1 2 . 2 0 1 7 2 2 0 8 0 2 1 A u g u s t , 2 0 1 7 0 6 . 1 0 . 2 0 1 7 2 8 4 5 2 2 A u g u s t , 2 0 1 7 1 9 . 0 4 . 2 0 1 8 1 3 6 6 0 3 2 3 S e p t e m b e r , 2 0 1 7 3 1 . 1 0 . 2 0 1 7 5 0 0 7 9 2 4 S e p t e m b e r , 2 0 1 7 3 1 . 1 0 . 2 0 1 7 1 8 1 4 7 2 5 S e p t e m b e r , 2 0 1 7 1 9 . 0 3 . 2 0 1 8 1 3 8 8 5 8 2 6 S e p t e m b e r , 2 0 1 7 3 1 . 1 0 . 2 0 1 7 1 9 9 5 8 2 7 S e p t e m b e r , 2 0 1 7 3 1 . 1 0 . 2 0 1 7 2 9 3 3 2 8 O c t o b e r , 2 0 1 7 0 7 . 0 2 . 2 0 1 8 1 7 6 9 0 2 9 O c t o b e r , 2 0 1 7 0 2 . 1 2 . 2 0 1 7 2 4 7 1 3 0 O c t o b e r , 2 0 1 7 0 2 . 1 2 . 2 0 1 7 1 8 0 0 4 3 1 O c t o b e r , 2 0 1 7 1 2 . 1 2 . 2 0 1 7 4 5 2 6 6 3 2 O c t o b e r , 2 0 1 7 2 4 . 0 4 . 2 0 1 8 1 3 8 4 8 0 3 3 N o v e m b e r , 2 0 1 7 0 7 . 0 2 . 2 0 1 8 1 5 0 3 6 3 4 N o v e m b e r , 2 0 1 7 0 1 . 0 3 . 2 0 1 8 1 7 4 8 4 3 5 N o v e m b e r , 2 0 1 7 1 9 . 1 2 . 2 0 1 7 5 6 1 3 6 N o v e m b e r , 2 0 1 7 1 7 . 0 1 . 2 0 1 8 4 2 8 7 8 3 7 N o v e m b e r , 2 0 1 7 2 4 . 0 4 . 2 0 1 8 1 2 7 7 0 5 I.T.A. No.669/Del/2023 5 3 8 D e c e m b e r , 2 0 1 7 0 7 . 0 2 . 2 0 1 8 1 5 2 9 2 3 9 D e c e m b e r , 2 0 1 7 0 7 . 0 2 . 2 0 1 8 2 0 1 8 4 0 D e c e m b e r , 2 0 1 7 0 6 . 0 2 . 2 0 1 8 1 7 9 4 7 4 1 D e c e m b e r , 2 0 1 7 1 3 . 0 2 . 2 0 1 8 4 2 0 2 7 4 2 D e c e m b e r , 2 0 1 7 1 0 . 0 5 . 2 0 1 8 1 2 2 7 6 6 4 3 J a n u a r y , 2 0 1 8 2 6 . 0 2 . 2 0 1 8 1 8 7 8 4 4 J a n u a r y , 2 0 1 8 2 6 . 0 2 . 2 0 1 8 1 8 7 0 5 4 5 J a n u a r y , 2 0 1 8 0 1 . 0 3 . 2 0 1 8 3 9 1 8 6 4 6 J a n u a r y , 2 0 1 8 2 6 . 0 2 . 2 0 1 8 2 5 0 2 1 4 7 J a n u a r y , 2 0 1 8 1 0 . 0 5 . 2 0 1 8 1 2 0 6 2 4 4 8 F e b r u a r y , 2 0 1 8 1 6 . 0 3 . 2 0 1 8 1 8 2 1 5 4 9 F e b r u a r y , 2 0 1 8 1 6 . 0 3 . 2 0 1 8 1 4 1 8 0 5 0 F e b r u a r y , 2 0 1 8 1 6 . 0 3 . 2 0 1 8 3 3 8 4 5 1 F e b r u a r y , 2 0 1 8 1 2 . 0 4 . 2 0 1 8 3 7 5 3 4 5 2 F e b r u a r y , 2 0 1 8 1 6 . 0 3 . 2 0 1 8 2 2 1 1 0 5 3 F e b r u a r y , 2 0 1 8 1 0 . 0 5 . 2 0 1 8 1 1 4 6 9 8 5 4 M a r c h , 2 0 1 8 2 4 . 0 5 . 2 0 1 8 1 0 2 9 6 5 5 M a r c h , 2 0 1 8 0 5 . 0 5 . 2 0 1 8 1 6 8 6 1 5 6 M a r c h , 2 0 1 8 0 2 . 0 6 . 2 0 1 8 1 1 5 4 1 5 7 M a r c h , 2 0 1 8 0 2 . 0 8 . 2 0 1 8 1 5 6 3 5 8 M a r c h , 2 0 1 8 1 0 . 0 5 . 2 0 1 8 9 3 4 4 7 5 9 M a r c h , 2 0 1 8 0 2 . 0 8 . 2 0 1 8 3 9 2 9 6 0 M a r c h , 2 0 1 8 1 7 . 0 5 . 2 0 1 8 3 5 3 6 2 T o t a l 2 3 7 7 7 4 8 8. The l d. counsel t hus s ub mi tt ed t hat i n the li ght of the deci si on of the Co- or dinat e Bench i n t he case of Senti nel Cons ul tant s P. Lt d. in ITAs N o. 7 & 8/Del/ 2023 Assessment Y ear 2018- 19 and 2019 -20 order date d 1 2.0 6. 2023, t he ma tt er shoul d be re mi tt ed to t he fi le of t he Ass essi ng Of fi ce r f or sati sf yi ng I.T.A. No.669/Del/2023 6 it sel f about depos it of e mpl o ye es contr i but i on wel l wi thi n t i me and for rect if icat ion of t he i nt i mati on drawn under Secti on 143( 1) of the Act. 9. I dent ical issue cr oppe d up i n t he case of t he Se nti nel Cons ul tant s P. Lt d. (s upra). The rel evant o bser vat ion of t he C o- or di nate Bench i n t he matt er is reproduc ed hereunder : 9 . We ha v e c a r e f ul l y c o ns i de r e d t h e r i v a l s u bm i s s i on s an d p e r us e d t h e m a t e r i a l av a i l ab l e o n r e c o r d . T he d i s a ll ow an c e o f e m p l oy e e s ’ c on t r i bu t i on t o P F / E S I C f o r br e a c h o f c ond i t i on un de r S e c t i o n 3 6 (1 )( v a ) i s i n c on t r o v e r s y . 9 . 1 We no t i c e at th e o ut s e t t ha t a n o p p o r t u n i t y w as gi v e n v i a e l e c t r on i c p l a tf o r m o f t h e d e pt t . f or t h e p r o p o s e d a d j u s t m e n t s an d i n t h e a b s e nc e o f e - r e s p on s e , t he a dj u s t m e n t s w e r e c a r r i e d o ut t h e C P C - B e ng l u r u a nd i n t im a t i o n w a s i s s u e d e n h an c i n g t he as s e s s e d i n c o m e i n t he c ap t i o n e d as s e s s m e nt y e a r s . T h e C I T (A) i n t h e f i r s t a pp e al ha s s u s t a i ne d t h e a dj u s t m e n ts t o w a r d s b e la t ed de p o s i ts o f e m p l oy e e s ’ c o n t r i b u t i o n t o P F / E S I C i n t he l i g ht o f t he j u d g m e n t r e n de r e d b y t h e H o n ’ bl e S up r e m e C ou r t i n C h e c k m at e P v t . Lt d. v s . C I T , (2 0 22 ) 1 4 3 t a x m an n . c o m 17 8 (S C ) . T he c o n te n t i on o f t h e A s s e s s e e t h a t s u c h a dd i t io n s c a n n ot b e m ad e un d e r the u m b r e l l a o f S . 14 3 (1 ) is c ov e r e d a ga i ns t t he a s s e s s e e t he d e c i si on o f t he c o - o r d in a te b e nc h i n t h e c a s e of Weather Comfort Engineers Private Limited vs. ACIT-CPC ITA No. 959/Del/2021 order dated 15/02/2023. Th e a c ti o n o f C P C a n d C I T ( A ) th u s c an n ot b e f a u lt e d w h e r e s o m e o pp or t un i t y w as a d m i t t e dl y g i v e n f o r e -r e s p o n s e . 9 . 2 We n ow t ur n t o a l t e r n at e pl e a o n be h al f o f t h e as s e s s e e f or g r a nt of d e d u c t io n u n de r g e ne r a l pr o v i s i o ns f o r de duc t i o n o f e x pe n d i tu r e u nd e r S . 3 7 o f t he A c t . W e do n ot s e e any m e r i t i n s u c h p l e a t h at t h e b e l a t e d de p o s i t of e m p l oy e e s c o n tr i but i o n s t o P F / E SI C g ov e r n e d u n d e r S e c t io n 3 6 ( 1 ) ( v a ) i s al s o s im ul t a ne o us l y a m e n a b l e t o d e du c t i on u n de r S e c t i o n 3 7 ( 1 ) of t he A ct. I n t e r m s o f t h e p r o v is i on , S e c t i on 37 (1 ) p e r m i t s d e d u c ti o n o f ex p e nd i t ur e w hi c h i s no t in t he n at u r e o f e x p e nd i t ur e p r e s c r ib ed i n Se c t i o ns 3 0 t o 3 6 o f t he A c t a nd a ls o n o t be i n g i n t h e na t ur e of c a pi t a l e x pe n d i tu r e o r p e r s o n al e x pe n s e s o f t h e a s s e s s e e . Thu s , i n v i e w o f s u c h m an da t e of l a w , t h e d e d uc t i on o f e x p e nd i t ur e und e r t h e g e ne r a l c l au s e o f S e c t i on 37 ( 1 ) w o u l d n ot e x t e nd t o e x p e nd i t ur e s p e c i al l y c ov e r e d w i t h in t he a m bi t of S e c t i o n 3 6 ( 1 )( v a ) o f t he A c t . Th e H o n’ bl e S u p r e m e C o u r t i n t he c a s e o f C h e c k m a te P v t . Lt d . ( s u p r a ) it s e l f e x p l ai n s t hi s po s i t i on i n P a r a 32 o f th e J u dg m e n t. S uc h v i e w a ls o d r a w s s up p or t f r o m t h e o b s e r v a ti o n s m a d e i n I.T.A. No.669/Del/2023 7 r e c e n t j ud g m e nt o f t h e H o n’ bl e S u pr e m e C o u r t i n th e c a s e o f P r . C I T v s . K h y at i R e a l t or s (P ) L td . ( 20 2 2 ) 1 41 t a x man n . c o m 46 1 ( SC ). T he a l t e r n at e p le a i s t h us w i t h ou t a n y m e r i t . 9 . 3 We al s o t a k e n ot e o f y e t a no t h e r p l e a m ad e o ut o n b e ha l f t h e as s e s s e e t o w ar d s m e t ho d o l o gy o f c a l c ul a t i o n o f de f a ul t un de r t h e r e le v a n t P F / E S IC A c t . T h e L d. C o un s e l c o n t e nd s t h at t h e m o n t h d ur i n g w h i c h t h e d i s b u r s e m e n t o f s a l ar y i s act u al l y m a d e w ou l d b e r e l e v a n t f o r t he p ur p o s e s o f d e t e r m i n at i o n o f d u e d a t e o f d e po s i t u n de r t he r e s p e c t iv e s t a tu t e . T he ac c r u a l of l i a b i l i t y t o w a r d s p a y m e nt of s al a r y w i t h o u t a c t u a l d i s b u r s e m ent w o ul d n o t f a s t e n o b l i g a t i o n f o r d e po s i t s o f e m p l o y e e s c on t r i bu t i on i n t h e l a bo u r A c t s p e r s e . as o bs e r v e d b y t h e c o - o r d i n a t e be n c h i n K an o i P a pe r a nd I n du s t r i e s Lt d . v s . A C I T ( 20 0 2 ) 7 5 T T J 4 48 (C a l ) . T hi s a s p e c t h as n ot b e e n f ou n d t o b e e x a m i n e d b y t h e A s se s s i n g O f f ic e r o r C I T ( A ). H e n c e w i t h ou t e x pr e s s i ng an y op i ni o n o n m e r i t s o n t hi s a s p e c t , w e de e m i t e x p e di e n t t o r e s to r e t h e m a tt e r t o t he f i l e o f d e s i gn a te d A O . I t s h al l b e o p e n t o t he a s s e s s e e t o p l ac e f a c tu a l m a t r i x be f o r e th e A O an d t a k e s u c h p l e a f o r e v a l u ati on of t h e A O . Th e A O s h a l l e x am i n e t h is as pe c t a n d f r e s h o r d e r i n ac c o r da n c e w i th l a w a f t e r g iv i n g p r o pe r o p po r t u ni t y . 1 0. A s r e g ar d s t h e j u s t i f i c at i on s a dv a nc e d o n be h al f of t h e a s s e s s e e t o w a r d s i m p r o p e r d i s al l o w a n c e s u n de r S . 43B an d 4 0 ( a ) ( ia ) i n r e s pe c t o f s e r v i c e t ax l i a bi l i t y a nd non -d e d u c t i on o f T D S o n i n t e r e s t e t c . w e a r e n ot i n a p o s i t i on t o e xp r e s s a n y v ie w i n t h e ab s e n c e o f r e qu i s i t e d oc u m e n t ar y e v i d e n c e s . Th es e i s s ue s ar e a l s o r e s t o r e d t o t h e f i l e of A O . Th e a s s e s s e e s h al l be a t l i be r ty t o a dd uc e al l l e ga l a nd f a c t ua l a r g u m e n t s b e f o r e t he As s e s s i n g O f f i c e r f o r l og i c a l c o nc l u s i o n i n t he m a t t e r . Th e AO s h a l l d e te r m i ne t he i s s u e s i n v ol v e d i n a c c or da nc e w i t h l aw a ft e r g i v i n g p r o pe r o p p o r t un i t y . 1 1. H e n c e , in t e r m s of s u c h o b s e r v a t io n s , t he i n t i ma ti o n s f or b ot h A s s e s s m e n t Ye a r s 20 18 - 19 a n d 20 1 9 - 20 ar e s e t as i de an d t h e i s s u e s i n ap p e a l a r e r e s t o r e d b ac k t o th e f i l e of the A s s e s s i n g O f f i c e r f o r i t s f r e s h d e te r m i n a t i on i n ac c o r da n c e wi t h l aw . 1 2. In t he r e s ul t , bo t h t h e c ap t i on e d a p p e a l s o f t he a s s e s s e e a r e a ll o w e d f o r s t a ti s ti c a l p u r p o s e s . 10. The obser vati ons ma de i n t he de ci sion of t he C o- or dinat e Benc h shal l appl y mut at i s mutan dis. I n pari t y wit h the afor esai d deci si on, the mat t er i s remit t ed t o the fil e of the Assessi ng Of fi cer f or f resh adj udi cat ion of the i ssue in acc or dance wit h I.T.A. No.669/Del/2023 8 law ha ving re gar d t o t he obser vat i ons made i n t he case of Senti nel Consul t ants P. Ltd. (supra). Needl ess t o sa y, pr ope r oppor tuni t y s hall be given to the assessee to add uce evi dence towar ds ti mel y d eposi t of e mpl o yees cont ri but ion t o t he P F/ ESIC. 11. I n the result , the appeal of t he assessee i s allowed f or stati sti cal purpose s. Order was pronounced in the open Court on 21/08/2023 Sd/- Sd/- [SAKTIJIT DEY] [PRADIP KUMAR KEDIA] VICE PRESIDENT ACCOUNTANT MEMBER DATED: /08/2023 Prabhat