2021 (10) TMI 1256

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....income at Rs. 28,29,070/-. CPC vide intimation dated 21.05.2019 passed u/s 143(1) of the Act determined the total income at Rs. 30,90,910/- by inter alia making addition of Rs. 2,61,847/- u/s 36(1)(va) of the Act. Aggrieved by the order of AO, assessee carried the matter before the CIT(A) who vide order dated 31.07.2020 in Appeal No.10092/19-20 dismissed the appeal of the assessee. Aggrieved by the order of CIT(A), assessee is now in appeal and has raised the following grounds: "1. Action of the CIT(A) in confirming the action of AO in making an addition of Rs. 2,61,847/- u/s 36(1)(va) of the Act for delayed deposit of employees contribution of EPF and ESI but paid before the due date of filing of return is unjust, illegal, arbitrary and ....

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....orted the order of CIT(A) and also placed reliance on the decision rendered by Delhi High Court in the case of Bharat Hotels Ltd. (supra). 6. I have heard the rival submissions and perused the materials available on record. The issue in the present ground is with respect to disallowance u/s 36(1)(va) of the Act on account of delayed deposit of PF/ESI dues. It is an undisputed fact that though there has been delay in deposit of PF/ESI dues but it is also an undisputed fact that money collected from employees, have been deposited with the appropriate authorities before filing of return of income. I find that Delhi Bench of Tribunal in the case of Dee Development Engineers Ltd. (supra) after considering the decision of Delhi High Court in th....