2022 (1) TMI 27

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....ccountant Member For the Assessee : Shri Sudhir Sehgal, Adv. For the Revenue : Smt.Meenakshi Vohra, Addl. CIT ORDER PER ANNAPURNA GUPTA, ACCOUNTANT MEMBER: The present appeal has been preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeals), Delhi [(in short the ' Ld. CIT(A)] National Faceless Appeal Centre dated 25.05.2021 relating to assessme....

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....ion 43B stipulating the due date to be till the filing of return of income u/s 139 (1) of the Act meaning thereby the employees' contribution to ESI and PF was to be paid by due date specified in their respective Acts for the purpose of claiming deduction thereof. The Ld.CIT(A) held that the said amendment though effected by the Finance Act, 2021 but when read in the background of the decision of ....

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....of the assessee. He referred to the decision of the ITAT, Hyderabad Bench in the case of Value Momentum Software ; Vs. DCIT in ITA No. 2197 / Hyd/2017, dated 19.05.2021 and the decision of ITAT Chandigarh Bench in the case of Hotel Surya Vs. DCIT in ITA Nos.133 & 134 /Chd/2021, dated 05.08. 2021. Copy of the orders was placed before us. 4. The Ld. DR was unable to bring any contrary judgment to....

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....e gone through the orders of the coordinate Benches of the ITAT cited by the Ld. Counsel for the assessee before us and are also aware of other decisions also of the ITAT, Delhi Bench in the case of Insta Exhibition Pvt. Ltd Vs. Addl. CIT in ITA No. 6941 /Del/2017, dated 03. 08. 2021, the decision of ITAT, Hyderabad Bench in the case of Crescent Roadways Pvt. Ltd; Vs. DCIT in ITA No.1952 /Hyd/2018....