TaxTMI 
TaxTMI 
2021 (8) TMI 33
X X X X Extracts X X X X
X X X X Extracts X X X X
....the action of Ld. DCIT/CPC in making aggregate addition of Rs. 1,33,816/- on account of employee's contribution to ESI and EPF and that too by recording incorrect facts and findings and without observing the principles of natural justice and without appreciating the facts and circumstances of the case and latest law in this regard. 2. That in any case and in any view of the matter, action of Ld. CIT(A) in confirming the action of Ld. DCIT/CPC in making aggregate addition of Rs. 1,33,816/- on account of employee's contribution to ESI and EPF, is bad in law and against the facts and circumstances of the case and the same is not sustainable on various legal and factual ground. 3. That having regard to the facts and ci....
X X X X Extracts X X X X
X X X X Extracts X X X X
....anglore in ITA no.1626/Del/2020 order dated 31.05.2021 following the decision of Tribunal in the case of DCIT vs Dee Development Engineers Ltd. in ITA No.4959/Del/2016 order dated 08.04.2021 decided the issue in favour of the assessee. He drew my attention to the decision of the Tribunal in ITA No.1626/Del/2020 in the case of Azamgarh Steel & Power Pvt.Ltd. vs CPC order dated 31.05.2021 wherein Ld. Counsel for the assessee submitted that the Hon'ble Jurisdictional High Court in the case of Bharat Hotels Ltd. (supra) did not take note of the judgement rendered in the case of CIT vs AIMIL Ltd. reported in 321 ITR 508 (Del.). He further submitted that the Hon'ble Delhi High Court in the case of Pr.CIT vs Pro Interactive Service (India) Pvt.Ltd....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Service (India) Pvt.Ltd. (supra). The Co-ordinate Bench of this Tribunal in the case of Azamgarh Steel & Power Pvt.Ltd. vs CPC (supra) held as under:- 6. "We have heard the rival submissions and perused the materials available on record. The issue in the present ground is with respect to disallowance of delayed deposit of contribution received by the employees' towards provident funds and ESI fund. It is an undisputed fact that there has been delay in the actual deposit of payment to the appropriate authority but at the same time it was also a fact that all the contributions received by the assessee from its employees have been deposited before the due date of filing of return of income. We further find that identical issue aro....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Section 2(24)(x) of the Act. It is settled law that when two judgments are available giving different views then the judgment which is in favour of the assessee shall apply as held in case of Vegetable Products Ltd. 82 ITR 192 by the Hon'ble Supreme Court. Hence, in light of the latest decision in case of Pro Interactive Service (India) Pvt. Ltd., the issue is covered in favour of the assessee. Hence, Ground No. 1 is dismissed." 7. Before us, Revenue has not pointed to any distinguishing feature in the facts of the case of Dee Development Engineers Ltd. (supra) and that of the assessee and further no material has been placed before us to demonstrate that the decision rendered by the Co-ordinate Bench of Tribunal in the case of....