2022 (6) TMI 332

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....ed Commissioner of Income-tax (Appeals)-12, New Delhi, dated 14.08.2020, pertaining to the assessment year 2018-19. The assessee has raised following grounds of appeal: "1. On the facts and circumstances of the case, the order passed by the learned Commissioner of income Tax (Appeal) ["CIT(A)"] is bad, both in the eye of law and on facts. 2. On the facts and circumstances of the case, the lea....

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....Bengaluru vide its intimation u/s 143(1) of the Income-tax Act, 1961, hereinafter referred to as "the Act", made adjustment regarding disallowance of the employees' contribution towards EPF & ESI amounting to Rs. 21,18,225/-, thereby the total income of the assessee was assessed at Rs. 31,09,590/- against the returned income of Rs. 9,91,370/-. Aggrieved against this the assessee preferred appeal b....

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....e has been decided in favour of the assessee. 4. Per contra, the learned DR opposed the submissions and heavily relied on the orders of the authorities below. 5. I heard the rival submissions, perused the material on record and gone through the orders of authorities below. We find that the issue relating to employees' contribution towards EPF and ESI is covered in favour of the assessee by the j....

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....e can get the benefit if the actual payment is made before the return is filed, as per the principle laid down by the Supreme Court in Vinay Cement [2009] 313 ITR (St.) 1." 7. The Hon'ble Jurisdictional High Court in the case of Pr.CIT Vs. M/s Pro Interactive Services (India) Pvt. Ltd. in ITA no. 983/2018 vide order dated 10.09.2018 in ITA no. 983/2018 has held as under: "In view of the judgme....