PURSHOTTAM LAL DHINGRA,DELHI V. AO, DELHI

SA 585/DEL/2025

AI Insights

The case involves a Stay Application by Purshottam Lal Dhingra against the recovery of an outstanding demand for the Assessment Year 2018-19, which arose due to the disallowance of Employees' contribution to ESI/PF by the Central Processing Centre (CPC) under section 143(1) of the Income-tax Act, 1961. The assessee, engaged in the business of works contract, argued that the delay in depositing ESI/PF contributions was due to late payments from government agencies, which was beyond their control. The department opposed the stay, leading to the tribunal's decision not to grant the stay but to expedite the hearing of the appeal.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 826613 (ITAT-DELHI)
• Duration Of Justice: 1 month(s) 19 day(s)
• Appeal Type: Stay Application
• Pronouncement Date: 09-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2018-2019
• Appeal Filed On: 20-11-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANOJ KUMAR
• Keywords: Application of stay
• Section: 2; 43B

Judgement Text

" आयकर अपीलीय अधिकरण धिल्ली पीठ “सी”, धिल्ली श्री धिकास अिस्थी, न्याधयक सिस्य एिं श्रीमती रेनू जौहरी, लेखाकार सिस्य क े समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SMT. RENU JAUHRI, ACCOUNTANT MEMBER SA No. 585/Del/2025 (Arising out of ITA No.7366/Del/2025, A.Y 2018-19) Purshottam Lal Dhingra, 303, Sagar Plaza-II, Pitampura, Delhi 110034 PAN: AAFPD-8260-Q ...... आवेदक/Applicant बनाम Vs. Assessing Officer Office of the Income Tax Commissioner, Delhi 110002 ..... प्रतिवादी/Respondent आवेदक/Applicant : Shri Vinod Kumar Gupta प्रधतिािीद्वारा/Respondent by : Shri Manoj Kumar, Sr. DR सुनवाई की तिथि/ Date of hearing : 09/01/2026 घोषणा की तिथि/ Date of pronouncement : 09/01/2026 आदेश/ORDER PER VIKAS AWASTHY, JM: This Stay Application has been filed by the assessee seeking stay on recovery of outstanding demand for A.Y. 2018-19. 2. Shri Vinod Kumar Gupta appearing on behalf of the assessee, submitted that the addition was made by the CPC in proceedings under section 143(1) of the Income-tax Act, 1961 (hereinafter referred to as “the Act”), by disallowing Employees’ contribution to ESI/PF. He submitted that the assessee is engaged in the business of Works contract. Due to delay in receipt of payments from Government agencies, there was a minor delay in the deposit of ESI/PF contributions. He prayed for stay of recovery of outstanding Printed from counselvise.com 2 SA No.585/DEL/2025 demand arising consequent to the disallowance made by the CPC under section 36(1)(va) read with section 43B of the Act. He further submitted that hardship would be caused to the assessee in case the demand is enforced. It was contended that the delay in deposit of statutory ESI/PF contributions was beyond the control of the assessee, as payments from Government agencies were received belatedly. 3. Per contra, Shri Manoj Kumar representing the department opposed the Stay Application. 4. Both sides heard. Prima facie, we are of considered view that the benefit of stay cannot be extended to the assessee. Nevertheless, keeping in view the issue involved, the Registry is directed to list the appeal for hearing at an early date, i.e. on 04.02.2026. 5. Since, the date of hearing of appeal has been announced in the open court in presence of both sides, issuance of separate notice of hearing to the parties is dispensed with. 6. Paper book, if any; be filed on or before the next date of hearing with an advance copy to the opposite side, in accordance with ITAT Rules. 7. Stay Application of the assessee is disposed of in the above terms. Order pronounced in the open court on Friday the 09th day of January, 2026. Sd/- Sd/- (RENU JAUHRI) (VIKAS AWASTHY) लेखाकार सदस्य/ACCOUNTANT MEMBER न्यायिक सदस्य/JUDICIAL MEMBER धिल्ली / Delhi, ददनाांक/Dated 09/01/2026 NV/- Printed from counselvise.com 3 SA No.585/DEL/2025 प्रतिलिपि अग्रेपििCopy of the Order forwarded to : 1. अपीलािी/The Appellant , 2. प्रतिवादी/ The Respondent. 3. The PCIT/CIT(A) 4. ववभागीय प्रतितनथि, आय.अपी.अथि., यदल्ली /DR, ITAT, धिल्ली 5. गार्ड फाइल/Guard file. BY ORDER, //True Copy// (Asstt. Registrar) ITAT, DELHI Printed from counselvise.com "