2022 (6) TMI 884

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....on 143(1) of the Income Tax Act, 1961 (the Act) concerning AY 2019-20. 2. At the time of hearing, it was noticed that there is a delay in filing of appeal by 14 days. It was submitted that the delay has occurred on account of Covid-19 for which the limitation period has been extended by the Hon'ble Supreme Court in the case of Cognizance for Extension of Limitation (2022) 134 taxmann.com 307 (SC). The delay being very short and mitigating circumstances shown, the delay is condoned. 3. As per its grounds of appeal, the assessee herein has challenged the disallowance of Rs. 19,19,534/- on account of delayed payment of employee's contribution towards EPF and ESI. 4. When the matter was called for hearing, Ld. counsel for the assesse....

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....ntical issue has been decided in favour of the assessee by the Hon'ble Delhi High Court in the case of Pr.CIT vs. Pro Interactive Service (India) Pvt. Ltd. vide order dated 10.09.2018 in ITA No. 983/2018. The extract of the judgment is reproduced as under: "In view of the judgment of the Division Bench of Delhi High Court in Commissioner of Income-Tax vs. Aimil Limited, (2010) 321 ITR 508 (Del) the issue is covered against the Revenue and, therefore, no substantial question of law arises for consideration in this appeal. The legislative intent was is to ensure that the amount paid is allowed as an expenditure only when payment is actually made. We do not think that the legislative intent and objective is to treat belated payment of ....