ACIT, Circle-7(2), New Delhi V. Dhruv Globals Limited, Faridabad

ITA 8032/DEL/2019

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 4696 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 8 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-06-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2016-2017
• Appeal Filed On: 02-10-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 201; 43; 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR US, JUDICIAL MEMBER ITA No.8032/Del/2019 Assessment Year: 2016-17 ACIT Circle – 7 (2) New Delhi Vs Dhruv Globals Limited 14, Mile Stone, Mathura Road, Faridabad PAN No.AABCD33498H (APPELLAN (RESPONDENT) Appellant Sh. R. S. Yadav, Sr. DR Respondent Sh. Lalit Mohan, CA Date of hearing: 22/06/2022 Date of Pronouncement: 22/06/2022 ORDER PER N.K. BILLAIYA, AM: This appeal by the revenue is preferred against the order of the CIT(A)-3, New Delhi dated 10.07.2019 pertaining for A.Y.2016-17. 2. The solitary grievance of the revenue is that the CIT(A) erred in deleting the addition of Rs.1,80,81,279/- made by the AO u/s. 36(1) (va) of the Act. 2 3. Briefly stated the facts of the case are that during the assessment proceedings and on perusal of the audit report in form No.3CD the AO noticed that the default in the deposit of Provident Fund and ESI as under :- Nature of Fund Sum received from employee Due date for payment Actual Amount paid The actual date of pay meat Remarks Any other Welfare Fund Rs 26,50.761 2015-05-20 Rs 26.50.76l/- 2015 06-24 Contribution of employee PF Any other Welfare Fund Rs, 26,28.290/ 2015- 06-20 Rs. 26,28,290/- 2015-07 13 Contribution of employee PF Any other Welfare Fund Rs. 25.28.614/. 2015- 07-20 Rs. 25.28.614/- 2015-09 11 Contribution of employee PI Any other Welfare Fund Rs. 25,67,527/• 20154)8-20 Rs. 23,67,527/- 2015,-09-15 Contribution of employee PF Any other Welfare Fund Rs 21.06.102/ 2015-09-20 Rs. 21.06.102/- 2015-()9-24 Contribution of employee PI Any other Welfare Fund Rs. 25.83.606/- 2015-12-20 Rs. 25,83.606/- 2016-01 -I 1 Contribution of employee PF Any fund set up under the provisions of ESI Act. urn Rs. 4.52,566/- 2015-05-21 Rs. 4.52.566/ 2015-06-02 Contribution of employee ESI Any fund set up under the Rs. 4,45.782/- 20154)6-21 Rs. 4.45.782/ 201 5-07-07 Contribution of employee ESI 3 provisions of ESI Acl. 1948 Any fund set up under the provisions of ESI Act. 1048 Rs. 4,30,019/- 2015-07-21 Rs. 4,30.019/ 201509-02 Contribution of employee ESI Any fund set up under the provisions of ES! Act. 1948 Rs 3,95.609/- 2015-08-21 Rs 3 05 609/- 2015-0903 Contribution of employee ESI Any in and set up under the provisions of ESI Act. 1948 Rs. 3,09,054/- 2015-10-21 Rs, 3.09.054/ 2015 -10 7.3 Contribution of employee ESI Any fund set up under the provisions of ESI Act, 1948 Rs. 3.43.093/- 2015-11-21 Rs 3 43 093/- 2016-01-08 Contribution of employee ESI Any fund set up under the provisions of ESI Act. 1948 Rs. .3.93,884/- 2015-12-21 Rs. 3.93.884/. 2016-01 08 Contribution of employee ESI Any fund set up finder ■ the provisions of ESI Act. 1948 Rs, 4.46,372/- 2016-02-21 Rs. 4.46.372/- 2016-02 23 Contribution of employee ESI Total 1.80,81,279/- 4. Noticing the aforementioned default the AO made the addition of Rs.1,80,81,279/-. 5. Assessee agitated the matter before the CIT(A) and strongly contended that though there is a delay in payment of PF/ ESI but 4 the same has been paid before filing the return of income. After verifying the details the CIT(A) was convinced with the contention of the assessee. 6. The Assessee has deposited employees contribution to PF well before the filing of return of income. Drawing support from the decision of the Hon’ble Delhi High Court in the case of CIT Vs. AIMIL Limited 321 ITR 508 the CIT(A) deleted the impugned addition. 7. Before us the DR strongly supported the findings of the AO and the Counsel relied upon the decision of the CIT(A). 8. We have carefully perused the orders of the authorities below. The undisputed fact is that the assessee has made the payments before filing the return of income. The facts under consideration are in pari materia, the same is considered by the Hon’ble Delhi High Court in the case of AIMIL Limited (supra) and since the CIT(A) has followed the decision of the Hon’ble Jurisdictional High Court, we decline to interfere with the findings of the CIT(A). The Appeal filed by the revenue is accordingly dismissed. 5 9. Decision announced in the open court on 22.06.2022. Sd/- Sd/- (YOGESH KUMAR US) (N. K. BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER *NEHA, Sr. Private Secretary* Date:- .06.2022 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI Date of dictation Date on which the typed draft is placed before the dictating Member Date on which the typed draft is placed before the Other member Date on which the approved draft comes to the Sr.PS/PS Date on which the fair order is placed before the Dictating Member for Pronouncement Date on which the fair order comes back to the Sr. PS/ PS Date on which the final order is uploaded on the website of ITAT Date on which the file goes to the Bench Clerk Date on which file goes to the Head Clerk. The date on which file goes to the Assistant Registrar for signature on the order Date of dispatch of the Order