2021 (7) TMI 1326

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....n deposit of employees contribution to PF of Rs. 14,47,682/- and employees contribution to ESI of Rs. 2,86,938/- without considering the fact that both employees contribution to PF & ESI was duly deposited on or before due date of filling return u/s 139(1). 2. That CIT(A) erred in confirming the addition of Rs. 17,34,620/- under the head income from business done by Ld. DCIT,CPC, Bangalore without issuing any show cause notice for such addition hence there is denial of Natural Justice thus addition made in the intimation issued u/s 143(1) without following the principle of Natural Justice deserves to be deleted in full. 3. That CIT(A) erred in confirming the addition of Rs. 17,34,620/- under the head income from business i....

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....imed in the return of income. 7. The assessee appellant himself self denies his liability towards interest charged u/s 234A, u/s 234B and u/s 234C and prays for appropriate relief. 8. The above grounds of appeal are without prejudice to each other. The appellant may be allowed to add/amend/withdraw any grounds of appeal at the time of hearing or at any time before hearing with due permission of the Hon'ble Tribunal." 2. The only effective ground in this appeal is against the addition of Rs. 17,34,620/- on account of employee's contribution to PF of Rs. 14,47,682/- and employees contribution to ESI of Rs. 2,86,938/- on account of delay in deposit as per concerned statutes. 3. Facts giving rise to the present appea....

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....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. in ITA No.983/2018 pronounced on 10.09.2018 decided the issue in favour of the assessee. 7. Per contra, Ld. Sr. DR supported the decision of the authorities below and relied on the case laws submitted before Ld.CIT(A). 8. I have heard the rival contentions and perused the material available on record and going through the orders of the authorities below. The Hon'ble Delhi High Court in the case of Pr.CIT vs Pro Interactive Service (India) Pvt.Ltd. (supra) vide order dated 10.09.2018 in ITA No.983/2018 held as under:- "In view of the judgement of the Division Bench of Delhi High Court in Comm....

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....ssee from its employees have been deposited before the due date of filing of return of income. We further find that identical issue arose in the case of Dee Development Engineers Ltd. (supra) wherein the Co-ordinate Bench of Tribunal after considering the decision in the case of CIT vs. AIMIL Ltd. (supra) decided the issue of the assessee by observing as under: "7. We have heard both the parties and perused all the relevant material available on record. As regards Ground No. 1, the assessee company has not deposited the employees' contribution within the due date which is prescribed under the said statute i.e. Provident Fund and ESIC. This issue is dealt by the Hon'ble Delhi High Court in case of CIT vs. M/s Bharat Hotels L....