2022 (7) TMI 955

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....nd 03/08/2021 for the Assessment years (AY) 2018-19 and 2019-20 respectively. In all the appeals the assessee(s) have raised certain common grounds of appeals, certain facts are common in all these appeals.Therefore, with the consent of parties, all these appeals are clubbed and heard together and are decided by this consolidate order to avoid the conflicting decision. For appreciation of fact, the facts in case of Bhuvaneshsingh L Dalawat in ITA No. 142/Srt/2021 for the A.Y. 2019-20 is treated as a lead case. The assessee in his appeal has raised following grounds of appeal: "1 On the facts and circumstances of the case, the learned Commissioner of Income Tax (Appeals) has erred in confirming addition made by the Assessing Officer passed....

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..... 4,33,230/- does not relate to welfare fund and therefore is not hit by vigours of Section 36(1)(va)." 3. Brief facts of the case are that assessee is a company engaged in the business of supplying of manpower to various industries. The assessee filed his return of income for assessment year 2019-20 on 16/10/2019 declaring income of Rs.40,84,330/-. The Central Processing Center (CPC) Bangalore/ Assessing Officer while processing return of income on 14.05.2020 made disallowance on account of deduction towards employees' contribution of ESIC and PF as the same was deposited beyond the due date prescribed under the relevant Act. The assessee filed application under section 154 for rectification of such order passed by CPC Bangalore and the s....

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.... the assessee may approach the High Court to claim the benefit of the judgment. The ld. AR for the assessee submits that a direction may be given to the ld. CIT(A) or Assessing Officer that in case the decision of GSRTC is reversed by Hon'ble Supreme Court, the assessee may be allowed similar relief. 5. The AR for the assessee further submits that on similar ground of appeal, this bench by following the order of Gujarat High Court in Salasar Laminates Ltd. vs DCIT (supra) has set set-aside the matter to the ld. CIT(A) with the direction to grant relief/ decide the appeal as per the outcome of Special Leave Petition of GSRTC by the Hon'ble Apex Court. Further similar direction was given by this bench in case of Puja Chemicals Vs DCI....

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....: "6. We have heard the rival submissions and perused the relevant material on record. We find that the issue is squarely covered against the assessee by the decision of Hon'ble Gujarat High Court in the case of CIT v. Gujarat State Road Transport Corporation [2014] 366 ITR 170 (Guj) : 223 Taxman 398 : [2014] 41 taxmann.com 100 (2014) (1) TML 502 -Guj-HC, wherein it was held that section 43B does not apply to employees contribution. Only section 2(24)(x) read with section 36(1)(va) is applicable and therefore, employees contribution is disallowed if not paid within due dates prescribed under relevant Provident Fund /ESI Act. We are, therefore, of the considered opinion that there is no mistake in the orders of lower authorities in making ....

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....d, we find that the assessee has raised additional ground of appeal for the first time before the Tribunal, facts related with the disallowances are emanates from the record of the lower authorities being part of computation of total income, therefore, we admit this ground of appeal and restore the same to the files of ld CIT(A) to decide it on merit. The ld CIT(A) will be at liberty to seek the remand report if so desired and pass the order in accordance with law. In the result, all the grounds appeal raised by the assessee is allowed for statistical purpose. 11. In the result, assessee's appeal is allowed for statistical purpose. 12. Now we take the assessee's appeal in ITA Nos. 138/Srt/2021 for the A.Y. 2018-19, 143 & 144/Srt/2021 for ....