Income Tax Appellate Tribunal - Delhi
Hind Securities Services And House ... vs Ito, Ward-28(5), Delhi on 25 April, 2022
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH 'G', NEW DELHI
BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER
AND SH. KUL BHARAT, JUDICIAL MEMBER
Sr. ITA No(s) Asst. Appeal(s) by Assessee By Revenue By
Nos Year(s) Appellant vs.
Respondent
Appellant Respondent
1. 1622/Del/2021 2018-19 Shades of India Crafts Circle - 22(2) Shri PC Yadav Shri Umesh
Pvt. Ltd New Delhi Takyar, Sr.
C-277, Flats Gofview DR
Apartments Saket,
New Delhi - 110 017
PAN : AAACS 0089 C
2. 1623/Del/2021 2019-20 --do-- --do-- --do-- --do--
3. 1550/Del/2021 2017-18 Hind Securities and ITO Shri Sourav --do--
House Keeping Ward - 28(5) Roha, C.A.
19/187D, Pushpa Delhi
Bhawan, Dakshin
Puri Extension, New
Delhi-110 062
PAN : AAFFH 0038 L
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 Circle - 8(2) Shri Ranjan --do--
A, Aurobindo Marg, New Delhi Chopra, CA.
New Delhi,
Delhi-110 016
PAN : AAACE 0689 G
7. 1610/Del/2021 2018-19 Anil Behl NEAC -None- --do--
99C, Eastern Avenue, Delhi
Sainik Farm,
Khanpur, New Delhi
South Delhi - 110062
PAN : AAAPB 3955 F
8. 1633/Del/2021 2017-18 EDAG Production ACIT -None- --do--
Solutions India P. Ltd New Delhi
125b, Somdatt
Chamber-I, 5, Bhikaji
Kama Place, New
Delhi-110 066
PAN : AAACE 6666 K
2
9. 1645/Del/2021 2017-18 Sterling Management DCIT-CPC Shri --do--
and Project Services Delhi Priyanshu
Pvt. Ltd, Goyal and
C-17, First Floor, Shubham,
Punjabi Bagh West, C.A.
Shivaji Park,
Delhi - 110 026
PAN : AAJCS 0784 R
10. 1650/Del/2021 2018-19 Dharmender Sharma AO Shri J. S --do--
House No.270, Sec-5, Gurgaon Kochar, C.A.
Gurugram, Gurgaon
Haryana - 122001
PAN : ABOPS 7718 J
11. 1652/Del/2021 2019-20 Medsol India ADIT -None- --do--
Overseas Pvt. Ltd. CPC
H-421, Govindpuram, GB Nagar
Ghaziabad, UP-02
PAN : AAGCM 3612 H
12. 1670/Del/2021 2018-19 Om Prakash & Sons ITO Shri Jitender --do--
House No.893, Sec-14 Ward-1(1) Verma, C.A.
Faridabad, Faridabad
Haryana-121002
PAN : AABHO 1042 F
13. 1671/Del/2021 2018-19 SB Protech Pvt. Ltd. ITO -None- --do--
16, DSIDC Sheds, Ward - 22(4)
Okhla Indl. Area, Delhi
Phase - I,
New Delhi-110002
PAN : AAQCS 4382 N
14. 1679/Del/2021 2019-20 Girdhari Yadav ADIT Shri Aashish --do--
KA-16, Kaushambi, CPC Goyal, C.A
Ghaziabad, Uttar Bengaluru
Pradesh-201 001
PAN : AAHPY 8779 R
15. 1681/Del/2021 2019-20 Infogain India Pvt. Circle - 12(1) Shri Aarushi --do--
Ltd., A-16 & A-21, Delhi Jain, C.A.
Sec-60, Noida,
UP-201 301
PAN : AAACI 8748 Q
16. 1703/Del/2021 2018-19 E. R Automotives ITO Shri Alok --do--
197, IDC, Hisar Road Ward - 3 Sharma, Adv.
Rohtak, Rohtak
Haryana-124 001
PAN : AAAFE 7331 H
17. 1742/Del/2021 2017-18 Comnet Exhibitions ACIT Shri B.C. --do--
Pvt. Ltd., C-103, Circle -4(2) Sistavi, C.A.
Okhla Industrial Delhi
Estate, Phase - III,
Delhi-110 021
PAN : AAACC 0685 N
3
18. 1743/Del/2021 2018-19 --do-- Assessing --do-- --do--
Officer,
Circle-4(2),
New Delhi
19. 1744/Del/2021 2018-19 Kamini Jain Ward - 34(4) -None- --do--
B-208E, 2nd Floor, Delhi
Gali No. 2, Block - B,
Majlis Park Adarsh
Nagar,
Delhi - 110 033
PAN : ANFPJ 1727 K
20. 1786/Del/2021 2019-20 Vlink India Pvt. Ltd. ITO -None- --do--
19/4, Ground Floor, Ward - 26(3)
Dakshin Pur Delhi
Extension, Ambedkar
Nagar,
Delhi - 1100 02
PAN : AACCJ 2868 E
21. 1787/Del/2021 2018-19 Sai Extrumech Pvt. ITO -None- --do--
Ltd., Plot No.69A, Ward - 2(3)
Gali No.4, 16/5, Faridabad
Mathura Road,
Karkhana Bagh
Faridabad,
Haryana-121 001
PAN : AAPCS 7781 J
22. 1788/Del/2021 2019-20 --do-- --do-- --do-- --do--
23. 1790/Del/2021 2018-19 Skypack India P. Ltd. Circle - 2(1) Shri Jai --do--
Sec - 59, Plot No.190, Faridabad Prakash, Adv.
Mathura Road,
Faridabad,
Haryana-121 004
PAN : AACCS 5331 F
24. 1794/Del/2021 2018-19 Ashok Kumar JAO Shri Hemant --do--
House No.1, Raksha Delhi Jain, Adv.
Nikunj, MG Brother
Wali Street, Boyalhalli
Bangalore,
Karnataka-110 002
PAN : AKHPK 3133 B
25. 1852/Del/2021 2018-19 Colorz N. Style P. Ltd. Circle - 6(1) -None- --do--
Flat No. 32E, New Delhi
Fourth Floor, Sec-3,
Pocket-C, Dwarka,
New Delhi-110 078
PAN : AAFCC 9409 B
26. 1884/Del/2021 2018-19 Rajnish Gandhi Circle - 31(1) Shri Sanjeev --do--
D-1/16, Vasant Vihar Delhi Goyal, C.A
New Delhi,
Delhi - 110015
PAN :AALPG 4909 R
4
27. 1885/Del/2021 2018-19 Arnit Creations P. Ward - 3(2) -None- --do--
Ltd., 205, 38, Vasant Delhi
Complex, Veer
Savarkar Block,
Shakarpur,
Delhi - 110092
PAN : AACCA 4920 G
28. 1920/Del/2021 2018-19 Flying Green Carriers Circle - 9(1) Shri Madhav --do--
Pvt. Ltd. Delhi Kapoor, Adv
C/o. B K Kapur & Co.
Charted Accountants,
17 Navyug Market,
Ghaziabad, Uttar
Pradesh-201 001
PAN : AAACF 9272 E
29. 1937/Del/2021 2018-19 Meenakshi Speech & Assistant --None-- --do--
Hearing Clinics Pvt. Director
Ltd., 3, Basement, Ward - 17(1)
Jagitri Enclave, Delhi
Shahdara, Delhi-92
PAN : AAFCM 5405 M
30. 1938/Del/2021 2019-20 --do-- --do-- --do-- --do--
31. 1939/Del/2021 2019-20 Shrikanta Banerjee Ward 43(5) Shri Hemant --do--
Senjuti, 1st Floor, Civil Centre Jain, Adv.
Plot No.2, St. No.598, E-2 Block,
New Town AA2, Delhi
Bidhannagr (M.
Crop), 24 Parganas
North, Kolkata, West
Bengal-70061
PAN : ADSPB 5241 M
32. 1736/Del/2021 2018-19 SGM Engineers Circle - 36(1) Shri Vijay --do--
117, Tagore Park, Delhi Singhal, CA
Model Town,
New Delhi-110 009
PAN : ABLFS 0194 H
33. 1738/Del/2021 2019-20 R V Interiors Pvt. Circle - 20(2) Ms. Nupur --do--
Ltd., C-11, 1st Floor, New Delhi Mangl, C.A.
Anand Niketan,
New Delhi-21
PAN : AAECR 9860 J
34. 1713/Del/2021 2018-19 Sainik Surveillance ITO Shri --do--
and Security Services Ward - 22(2) Venketesh
Pvt. Ltd., H No. 122, New Delhi Chaurasia,
Roshan Vihar, Adv. and
C-Block, Najafgarh, Ms. Mansi
New Delhi-110043 Jain, C.A.
PAN : AAQCS 6092 K
5
35. 444/Del/2022 2019-20 S. K. Facility ITO -None- --do--
Management Services Circle - 4(1)
Pvt. Ltd., C/o Kunal Gurgaon
Aggarwal &
Associates, 612, 6th
Floor, Spaxe
Boulevard, Sohna
Road, Sec-47,
Gurgaon
Haryana - 122 001
PAN : AALCS 0648 C
36. 547/Del/2022 2019-20 Pankaj Kumar, C/o. ITO Shri Pramod --do--
PKSN Associates, 1G- Ward - 3(2) Ratra, C.A
43, BP Second Floor Gurgaon
NIT, Faridabad,
Haryana- 121 001
PAN : AIOPK 6966 D
37. 451/Del/2022 2019-20 Jaman Lal/Individual ITO Ms. Nupur --do--
RZ-29C, M Block Ward - 62(2), Mangla, C.A.
Palam Colony, Raj Delhi
Nagar, Part - II,
South Delhi - 110045
PAN : AABPL 4559 J
38. 479/Del/2022 2018-19 Robin Enterprises Ward - 6(2)(1) Shri J. S. --do--
1285/5, Gali No.12, Delhi Kochar, Adv..
Patel Nagar,
Gurugram,
Haryana-122001
PAN : AAFFR 9282 A
39. 480/Del/2022 2019-20 --do-- AD of Income --do-- --do--
Tax - CPC
Bengaluru
40. 487/Del/2022 2018-19 Deepak Behl ACIT Shri Sanjeev --do--
IA-9C, Phase - I, Circle - 34(1) Jain, C.A.
Ashok Vihar, Delhi
Delhi-110052
PAN : AEZPB 7448 C
41. 501/Del/2022 2018-19 Balwan Singh Kundu Ward - 70(2) -None- --do--
H.No. 38/9, Kishan Delhi
Garh, Vasant Kunj
New Delhi-110007
PAN : AKIPK 8826 G
42. 576/Del/2022 2019-20 IE Auto Industrial DCIT Shri A. K. --do--
Enterprises Pvt. Ltd, Circle - 12(1) Maheshwari,
E-4, Model Town Delhi C.A.
Delhi - 110009
PAN : AABCI 4078 A
6
43. 1649/Del/2021 2017-18 S. S. Saib Assessing -None- --do--
Construction Pvt. Ltd. Officer,
House No.2043, Faridabad
Multani Mohallah,
North West, Delhi
New Delhi-110034
PAN : AAPCS 6297 M
44. 1984/Del/2021 2017-18 ACIT Gong Cheng Shri --do--
Circle - 10(1) Communicati Vasudevan
Delhi ons Pvt. Ltd., and Shir
E-42/2, Mahender
Okhla Singh, Adv.
Industrial
Area, Phase-II
PAN : AACCO 2154 J New Delhi-20
45. 1988/Del/2021 2019-20 GSJ Envo Ltd., Circle - 10(2) Shri --do--
#51, Hemkunt Colony Delhi Venkatesh
South Delhi, New Chaurasia,
Delhi Adv
And
PAN : AAACG 6001 G Ms. Mansi
Jain, C.A.
46. 1991/Del/2021 2019-20 Ujjivan Small Finance DCIT-25(1) Ms. Abarna --do--
Bank Ltd., Delhi and
Plot No.2364/8, Ms. Anantha,
Khampur Raya C.A
Village, Shadi
Kampur, Main Patel
Road, Patel Nagar
Delhi - 110 008
PAN : AABCU 9603 R
47. 1998/Del/2021 2018-19 Raj Kumar Kaushik Ward - 3(4) -None- --do--
604/01, Opp. Fire Gurgaon
Station, New Rly Road
Colony, Gurgaon,
Haryana - 122001
PAN : ANPPK 3987 L
48. 2003/Del/2021 2018-19 Shiv Pratap Singh Ward - 1(2)(3) Shri Hemant --do--
Kunwar Meerut Jain, Adv.
508, Begum Bagh
Chakbandi Road
Karoli Ki Kothi,
Meerut, UP-01
PAN : AFMPK 3273 Q
49. 435/Del/2022 2018-19 R D Enterprises Ward - 59(7) -None- --do--
Villa No. A-458,
Amarpali Leisure
Valley, Plot No. GH-
02, Sec tech Zone-04,
Greater Noida, UP-06
PAN : AAKFR 3537 K
7
50. 441/Del/2022 2018-19 Singh Paramjit AO -None- --do--
Navyar, North West Ward - 36(2)
Delhi, 452/8, Delhi
Bhushan Bhawan
Ring Road Flyover
Azadpur,
New Delhi-33
PAN : AABPN 0741 N
51. 443/Del/2022 2018-19 S. K. Facility ITO -None- --do--
Management Services Circle - 4(1)
Pvt. Ltd., Gurgaon
C/o. Kunal Aggarwal
& Associates, 612,
6th Floor, Spaxe
Boulevard, Sohna
Road, Sec-47,
Gurgaon, Haryana-01
PAN : AALCS 0648 C
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.
95. 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.
107. 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.
119. 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