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TMI Blog2022 (4) TMI 330X X X X Extracts X X X X X X X X Extracts X X X X ..... "), Delhi which in turn arise out of separate assessment orders passed by the Assessing Officer under section 143(1) of the Income Tax Act, 1961 (hereinafter referred to as "the Act"). 2. Shri Rasesh Shah, Learned Counsel for the assessee begins by pointing out that Ld. CIT(A), NFAC, has erred in confirming the action of the Assessing Officer (Central Processing Centre, Bengaluru) in making adjustment under section 143(1), the same adjustments do not fall within the ambit of section 143(1)(a)(i) to 143(1)(a)(vi) of the Income Tax Act. Therefore, Learned Counsel for the assessee submits that the adjustments so made by the Assessing Officer (Central Processing Centre, Bengaluru), should be deleted. 3. Without prejudice, the Learned Counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Gujarat High Court in the case of Gujarat State Road Transport Company (supra), the issue had already been decided by the Hon'ble Court against the assessee. However, we note that jurisdiction ITAT, Ahmedabad in the case of M/s Unicorn Remedies Pvt. Ltd. in ITA Nos. 3058/AHD/2014 for AY.2011-12 and 2599/AHD/2016 for AY.2012-13, order dated 30.01.2019 wherein the similar issue has been remitted back to the file of the Ld. CIT(A) to decide the matter after taking into account the outcome of the judgment of the Hon'ble Supreme Court. The findings of the Tribunal are reproduced below: 14. This issue is already against the appellant for late deposit of Employees Provident Fund with the authority by the judgment of Hon'ble Gujarat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t-assessee to get benefit of the judgment of the Supreme Court, in case the High Court Judgment is reversed by the Hon'ble Supreme Court and relevant part of the said order of the High Court is reproduced: "This Appeal is filed by the assessee to challenge the judgment of the Income Tax Appellate Tribunal, Ahmedabad {"Tribunal" for short} dated 22nd March 2018. The issue pertains to Assessment Year 2013-14 and the sole question raised by the assessee in this appeal concerns deductibility of a sum of Rs. 20,34,916/- which was the employees' contribution towards Provident Fund, ESI, etc. It appears that the assessee did deposit such amount of contribution towards PF & ESIC accounts, however, missed the deadline prescribed in the sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he judgment. Looking to the smallness of the disputed amount, we adopt the latter option by providing as under: This appeal at this stage is dismissed. However, if the Supreme Court reverses the judgment in the case of CIT vs. GSRTC [Supra], it would be open for the appellant to revive this appeal by filing an application for such purpose within three months from the date of the judgment. Appeal stands disposed of accordingly." 16. At the outset, Id. A.R. requested that in view of the order passed by the Hon'ble Gujarat High Court as aforesaid therefore this matter may be restored to the file of the ld.CIT(A). 17. In view of the above and order passed by the Hon'ble Gujarat High Court, we set aside the matter to the file of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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