Falck India Pvt. Ltd., Gurgaon V. ACIT, Circle- 9(1), Delhi

ITA 7693/DEL/2018

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 9076 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 2 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-02-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2015-2016
• Appeal Filed On: 03-12-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 13; 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B” DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.A. No.7693/DEL/2018 Assessment Year 2015-16 Falck India Pvt. Ltd., Upper Floor, The Peach Tree, Sushant Lok-1, Block C, Sector-43, Gurgaon. v. ACIT, Circle-9(1), New Delhi TAN/PAN: AABCF4612M (Appellant) (Respondent) Appellant by: None Respondent by: Shri Rajesh Kumar Dhanesta, Sr.D.R. Date of hearing: 03 02 2022 Date of pronouncement: 10 02 2022 O R D E R PER PRADIP KUMAR KEDIA, A.M.: The c apt io ne d ap p eal ha s be en f i le d at th e i ns ta nc e o f the ass es se e a ga in st t he or der of t he Co mmi s si on er of Inc o me Ta x (Ap pe al s) -II I, Ne w Del hi [ ‘ CI T( A) ’ in s ho rt ], dat ed 2 5.0 9. 20 18 ari si ng i n t he a ss ess me nt or der dat ed 2 5. 12 .2 01 7 pas sed b y t he As ses si ng Of f icer ( AO ) un de r S ec ti on 14 3(3 ) of t he I nc o me T ax Ac t, 19 61 (t he A ct) c on c ern in g AY 2 01 5- 16 . 2. As pe r i ts gr ou n ds of ap pe al , t h e a ss ess ee h ere in ha s cha ll en ge d t he di sa llo wa nc e of Rs .1 1, 54, 66 9/ - on acco un t of d el a ye d pa yme nt of e mpl o yee’ s co ntr ib ut io n to war ds P F an d ES I. 3. W h en th e mat te r w as cal le d f or he ar in g, no ne ap pe are d f or th e ass es se e. A cco rd in gl y, th e ma tte r wa s pro ce ed ed ex -p ar te . I.T.A. No.7693/DEL/2018 2 4. Ld. D R f or th e Re ven ue r el ied u po n t he as se ss me nt o rde r a nd the f ir st ap pe ll ate o rde r. 5. On p er us al of th e rec ord s, we o bs e rve tha t t he Ass e ssi ng Of f icer ha s mad e the i mpu gn ed ad di tio n o n t he gr ou nd t hat th e ass es se e ha s de po s ite d e mpl o ye e ’s c o ntr ib ut io n to ward s Pro vi den t Fu nd a nd E SI a mou nti ng t o Rs .11 ,5 0, 13 7/ - an d R s.4 ,523 /- res pe ct ive l y af te r due d at e a s pr es cr ibe d un de r t he r el eva nt A ct / Ru les . T he As ses si ng Of f ic er a cc ord i ngl y r es ort ed to t h e ad di tio ns un der S ec ti on 3 6(1 ) (va ) rea d wi th S ec ti on 2( 24 )( x) of t he Act . 6. It i s t he ca se of t h e as se ss ee bef or e l ow er a ut ho ri tie s t h at i t has de po si te d t he e mp lo ye e ’s co nt rib u tio n i n P F a nd ES I C bef o re th e due dat e of f ilin g of retur n of inc o me st ip ula te d un der Sec ti on 13 9(1 ) of t he Ac t. 7. W e f in d t ha t th e i d ent ic al i ss ue ha s b een de ci ded in f a v our of the as se sse e b y t he Hon ’b le Del hi Hi g h Co ur t i n th e ca se of Pr. CI T vs. Pr o In te ra cti v e Se rv ice (I nd ia) Pvt . L td. vi de ord er dat ed 10. 09 .2 01 8 i n I TA No. 98 3/ 20 18 . T h e ex tr act of th e jud g ment is rep ro du ce d a s un de r: “ I n v i e w o f t h e j u d g m e n t o f t h e D i v i s i o n B e n c h o f De l h i H i g h C o u r t i n C o m m i s s i o n e r o f I n c o m e - T a x v e r s u s A i m i l L im i t e d , ( 2 0 1 0 ) 3 2 1 I T R 5 0 8 ( D e l ) t h e i s s u e i s c o v e r e d a g a i n s t t h e R e v e n u e a n d , t h e r e f o r e , n o s u b s t a n t i a l q u e s t i o n o f l a w a r i s e s f or c o n s i d e r a t i o n i n t h i s a p p e a l . T h e l e g i s l a t i v e i n t e n t w a s / i s t o e n s u r e t h a t t h e am o u n t p a i d i s a l l o w e d a s a n e x p e n d i t u r e o n l y w h e n p a y m e n t i s a c t ua l l y m a d e . We d o n o t t h i n k t h a t t h e l e g i s l a t i v e i n t e n t a n d o b j e c ti v e i s t o t r e a t b e l a t e d p a y m e n t o f E m p l o y e e ' s P r o v i d e n t F u n d ( E P D ) a n d E m p l o y e e ' s S t a t e I n s u r a n c e S c h e m e (E S I ) a s d e e m e d in c o m e o f t h e I.T.A. No.7693/DEL/2018 3 e m p l o y e r u n d e r S e c t i o n 2 ( 2 4 ) ( x ) o f t h e A c t . ” 8. Re spe ctf u ll y f o ll o wi ng t he bi ndi n g pre ce den ts of H on’ bl e Del hi Hi gh Co urt , we d ir ect th e As se s sin g Of f ice r to al lo w th e cl ai m of the as ses se e a nd del et e th e a dd it io n. Hen ce , t he g ro un d s of ap pea l rai se d b y th e as se ss ee ar e a ll ow ed . 9. In th e res ul t, t he ap pea l of th e as se ss ee is a llow ed ex -p ar te . Order pronounced in the open Court on 10/02/2022. Sd/- Sd/- [KUL BHARAT] [PRADIP KUMAR KEDIA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 10/02/2022 Prabhat