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TMI Blog2018 (8) TMI 511X X X X Extracts X X X X X X X X Extracts X X X X ..... inafter referred to as "the Act") dated 29.02.2016 relevant to Assessment Year (AY) 2013-14. 2. The grounds of appeal raised by the assessee are as under:- "1. The learned CIT(A) has erred both in law and on the facts of the case in confirming the action of the AO of disallowing employee's contribution towards PF and ESIC amounting to Rs. 33,60,148/- u/s 36(1)(va) r.w.s.2(24)(x) of the Act. 2. Both the lower authorities have passed the orders without properly appreciating the facts and they further erred in grossly ignoring various submissions, explanations and information submitted by the appellant from time to time which ought to have been considered before passing the impugned order. This action of the lower authorities is in c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed against the assessee by the Hon'ble Gujarat High Court in the case of CIT vs. GSTRC reported in 41 taxmann.com 100. However, the ld. AR before us further submitted that the due date for the depositing the amount of employees contribution towards PF/ESI is to be seen from the relevant month, in which salary was paid to the employees and not from the month in which salary became due. The ld. AR in support of his claim relied on the order of this jurisdictional Tribunal in the case of Suzlon Energy Ltd. vs. DCIT reported in 764 & 765/Ahd/2018 vide order dated 27.06.2018, wherein it was held as under: "We may, however, add that a co-ordinate bench of this Tribunal, in the case of Rajjratna Metal Industries Ltd Vs. ACIT (ITA No.940/Ahd/2015 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is a delay or not may be decided by the Assessing Officer in the light of above observations by the coordinate bench. The assessee will get relief, if found admissible, on that basis. 5. In the result, appeals of the assessee are allowed for statistical purposes. Pronounced in the open court today on the 27th June, 2018." In view of the above, the AR for the assessee before us submitted that the matter could be restored back to the file of AO for fresh adjudication in terms of the above. On the other hand, the ld. DR submitted that the jurisdictional ITAT in the case of Suzlon Energy Ltd. (supra) has relied on the order of Hon'ble ITAT, Kolkata Benches in the case of Kanoi Paper & Industries Ltd. vs. ACIT reported in 75 TTJ 448, wher ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of employee's contribution of PF/ ESI as specified under the relevant Act. Therefore, the disallowance was made by the AO u/s 36(1)(va) r.w.s. 2(24)(x) of the Act. The Ld CIT-A subsequently confirmed the view taken by the AO. The ld. AR before us has not challenged the proposition laid down by the Hon'ble Gujarat High Court in the case of CIT Vs. GSRTC (Supra), wherein it was held as under: "In view of the above and for the reasons stated above, and considering section 36(1)(va) of the Income Tax Act, 1961 read with sub-clause (x) of clause 24 of section 2, it is held that with respect to the sum received by the assessee from any of his employees to which provisions of subclause (x) of clause (24) of section (2) applies, the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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