2021 (4) TMI 707

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....llowance should be made according to section 43B" 2. Brief facts of the case are that the assessee is a company engaged in the business of work contract and mechanical and civil fabrication for industrial premises. The assessee filed its Return of Income for assessment year 2013-14 on 27.09.2003 declaring income of Rs. 14,97,870/-. The Return was selected for scrutiny. The assessment was completed under section 143(3) on 23.03.2016. The Ld. Assessing Officer(AO) while passing the assessment order made disallowance of Rs. 46,57,660/- under section 36(1)(va) of the Act by taking view that ESI and PF contribution was paid by the assessee after prescribed period/beyond the due date of prescribed under the relevant statutes. 3. On appeal befor....

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.... been admitted by the Hon'ble Supreme Court. Therefore, the appeal of the assessee either may be kept in abeyance or may be restore to the Ld. CIT(A) with the direction that in case the matter is decided in favour of the GSRTC, the similar relief may be allowed to the assessee. The AR further submits that on similar ground of appeal, this Bench vide order dated 24.07.2019 in ITA No. 2207/AHD/2016 in Decor Home (India) Pvt. Ltd., vs. ACIT, set-aside the matter to the Ld. CIT(A) with the direction to decide the appeal as per the outcome of SLP of GSRTC by the Hon'ble Apex Court. The AR prayed that this appeal may also be decided with similar direction to Lower Authorities. 8. On the other hand, the DR for the Revenue submits that as ....