TMI Blog2022 (4) TMI 330X X X X Extracts X X X X X X X X Extracts X X X X ..... e matter after taking into account the outcome of the judgment of the Hon'ble Supreme Court. Appeals filed by the assessee are allowed for statistical purposes. - ITA Nos. 161 to 162/SRT/2021 & 163 to 164/SRT/2021 - - - Dated:- 25-2-2022 - SHRI PAWAN SINGH, JM AND DR. A. L. SAINI, AM For the Assessee : Shri Rasesh Shah, CA For the Respondent : Shri Sita Ram Meena, Sr. DR ORDER PER BENCH: Captioned four appeals filed by four assessees, pertaining to Assessment Years (AY) 2017-18 to 2018-19, are directed against the separate orders passed by the Learned Commissioner of Income Tax (Appeals), [in short the ld. CIT(A) ], National Faceless Appeal Centre (in short NFAC ), Delhi which in turn arise out of sepa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in one month, than in that situation, the adjustments made by the Central Processing Centre, Bengaluru would be treated as a final adjustments and assessee has to pay the income tax on these adjustments. Further, vide letter dated 23.02.2021, the ld. DR for Revenue prayed to keep the order on hold till the reply of CPC, Bangalore received as he had sought information from CPC. 5. We have heard both the parties and perused the material available on record. We note that the issue involved in these four appeals are covered against the assessee, as the assessee has not deposited Employees Provident Fund (EPF) with the prescribed authority within stipulated time, therefore as per the judgment of the Hon'ble Gujarat High Court in the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lesser sum in provident fund account -Assessing Officer disallowed same under section 43B - However, Commissioner (Appeals) deleted disallowance on ground that employees contribution was deposited before filing return - Whether since assessee had not deposited said contribution in respective fund account on date as prescribed in Explanation to section 36(1)(va), disallowance made by Assessing Officer was just and proper - Held, yes [Para 8] [In favour of revenue] 15. In the meanwhile, it is noticed that on this issue appeal is pending before the Hon'ble Supreme Court and recently Hon'ble Gujarat High Court in Tax Appeal No. 1186 of 2018 has held that two clear ways are possible to enable the appellant-assessee to get benefit of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xtremely expensive for the assessee to carry this in appeal before the Supreme Court. He, therefore, suggested that the benefit of this judgment of the Supreme Court may be made available to the assessee; as and when rendered and in case, the judgment of the High Court is reversed. Two clear ways are possible to enable the appellant- assessee to get benefit of the judgment of the Supreme Court, in case the High Court judgment is reversed. One is to dismiss this C/TAXAP/1186/2018 ORDER appeal and allow the assessee to approach the Supreme Court; like some other assesses would have. The other way is to make some arrangement under which without filing the appeal, the assessee would also be able to claim the benefit of the judgment. Looking to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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