ITA No. 2340/Del/2026

Parties Involved

Facts Summary

The case involves an appeal by the assessee, Ranbir Singh Sorout, against an order passed by the Commissioner of Income Tax (Appeals) under section 250 of the Income Tax Act, 1961. The order involved an adjustment of Rs.23,96,160/- on account of delayed deposit of employees’ contribution towards ESI/PF. The assessee had filed an application seeking condonation of delay in filing the appeal, which was granted. The assessee argued that the adjustment made by the Commissioner of Income Tax (Appeals) was unjustified, particularly in view of the exceptional circumstances prevailing during the COVID-19 pandemic. The Revenue, on the other hand, relied on the impugned order and submitted that the due dates were not extended. The Tribunal considered the arguments and decided in favor of the assessee, deleting the addition of Rs.1,85,03,917/-.…

Legal Issues

• 1. Whether the adjustment made by the CPC for delayed deposit of employees' contribution towards ESI/PF is justified?
• 2. Whether the COVID-19 pandemic period should be considered for condonation of delay?

Judgment Outcome

Decided in favour of Assessee.

Similar Judgements

• Haribhakti & Co. LLP vs DCIT, Central Circle-2(3), Mumbai

  Mumbai Bench 'E' benchAY 2021-22Allowed

• Trio Security And Intelligence Private Limited Vs. Assessing Officer

  Delhi Bench benchAY 2021-22Allowed

• VMS Bathware Private Limited v. ITO, Ward 26(4)

  Delhi Bench benchAY 2018-19 & 2019-20Partly Allowed

• Mohmed Hasib Tajamul Shaikh Vs ITO

  Surat bench

• Surabi Educational and Charitable Trust Vs. The Asst. Commissioner of Income Tax (Exemptions), Coimbatore

• E Factor Adventure Tourism P. Ltd. Vs. Deputy Commissioner of Income Tax

  Delhi Bench benchAY 2017-18Partly Allowed