2014 (10) TMI 1049

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....r. A.S. Sriraman, Advocate. For the Respondent : Mr. P. Radhakrishnan, JCIT. ORDER Per Challa Nagendra Prasad, JM : These two appeals are filed by the assessee against the common order of the Commissioner of Income Tax (Appeals)-II, Chennai dated 06.05.2014 for the assessment years 2003-04 & 2004-05. The only issue in the appeals of the assessee is that Commissioner of Income Tax (Appeals) er....

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.... i) CIT Vs. Lakhani Rubber Works (326 ITR 415) (P& H) ii) CIT Vs.Manoj Kumar Singh [349 ITR 230 (All)] iii) CIT Vs. Hemla Embroidery Mills P.Ltd. (265 CTR (P&h) 57) iv) CIT Vs.Spectrum Consultants India(P)Ltd.(100 DTR 129) v) CIT Vs.State Bank of Bikaner& Jaipur (363 ITR 70(Raj) vi) CIT Vs. Aimil Ltd.& Ors (321 ITR 508) vii) CIT Vs. Solar Exports (210 Taxman 520) viii) CIT Vs. Udaipu....

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....beyond the grace period / due date allowed under Provident Fund & ESI Acts but before due date for filing of income-tax return. This issue has been decided in favour of the assessee by various High Courts following the decision of the Hon'ble Supreme Court in the case of CIT Vs.Alom Extrusions Ltd. (319 ITR 306), wherein the Hon'ble Supreme Court held that omission of second proviso to section 43B....

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....lied on by the Id. Counsel for the assessee. It is an un-disputed fact that there has been delay in remittance of employees contribution of ESI and Provident Fund in both the AYs i.e., 2008-09 & 2009-10. It is equally un-disputed that the assessee has deposited the amount towards employees contribution of ESI and Provident Fund before the due date of filing of return. The Hon'ble Delhi High Co....