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TMI Blog2022 (7) TMI 955X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee is given opportunity to revive his appeal by filing application for seeking similar relief. Considering the fact that the issue is squarely covered against the assessee as noted above. However, instead of keeping the matter alive, the case was restore to Ld. CIT(A) to give effect to the order of the Tribunal in accordance with the decision of Hon'ble Supreme Court in SLP of Gujarat State Road Transport Corporation [ 2016 (3) TMI 1438 - SC ORDER] . Additional grounds of appeal - disallowance of professional tax deducted from the salaries of the employee - As 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 u/s 154 on 11/08/2020. 2. On the facts and circumstances of the case, the learned Commissioner of Income Tax (Appeal) has erred in confirming addition towards late payment of PF of Rs. 3058789, ESI of Rs. 1097173 and welfare fund of Rs. 433230/- paid late as per the relevant Act but paid before due date of filing return. 3. On the facts and circumstances of the case, the learned Commissioner of Income Tax (Appeal) has erred in confirming the addition on ground that the provision amended by Finance Act, 2021 are retrospectiv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oyees 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 same was dismissed vide order dated 11.08.2020. Aggrieved by the order of assessing officer dated 11.08.2020, the assessee filed appeal before Ld. CIT(A). The appeal of the assessee was transferred to National faceless Appeal Center (NFAC), Delhi. The NFAC/ ld. CIT(A), confirmed the action of Assessing Officer dated 11.08.2010, vide his order dated 27.07.2021. Further, aggrieved, the assessee has filed the present appeal before this Tribunal. 4. At the outset of hearing, the ld. Authorised Representative (AR) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 DCIT (ITA No. 161 162/SRT/2021 dated 25/02/2022. The AR for the assessee prayed that this appeal may also be decided with similar direction to Lower Authorities. 6. On the additional grounds of appeal the Ld. A.R of the assesse submits that the additional grounds of appeal may be admitted as facts required for adjudication of additional grounds of appeal is available on record. And that no new facts are required to be brought on record. 7. On the other hand, the, Sr. DR for the revenue submits that the iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herefore, 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 disallowance in the light of the ratio laid down by the Hon ble Gujarat High Court in the above case (supra). However, since the SLP has been admitted by the Hon`ble Supreme Court against the decision of Hon`ble High Court therefore, we set aside this matter to the file of the ld. CIT(A) with the direction that the matter be decide as per outcome of SLP, as and when matter will be decided by the Hon ble Apex Court. Accordingly, matter will be decided by the ld. CIT(A) as per provisions of law and direct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal 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 the A.Y. 2018-19 and 2019-20. We find that in all these appeals, the assessee(s) has raised similar grounds of appeal as raised in grounds as raised in ITA No. 142/Srt/2021 for the A.Y. 2019-20, which we have allowed for statistical purpose. Considering the fact that we have set aside the appeal of the assessee and restored the matter back to the file of ld. CIT(A) to give effect to the order of the Tribunal in accordance with the decision of Hon'ble Supreme Court in SLP of Gujarat State Ro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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