TMI Blog2014 (7) TMI 41X X X X Extracts X X X X X X X X Extracts X X X X ..... PER : Mukul Kr Shrawat This is an appeal filed by the assessee arising from the order of learned CIT(A)-VI, Ahmedabad, dated 04.11.2010 and the solitary ground is reproduced below: The Ld. CIT(Appeals VI Ahmedabad has erred in law and on facts in passing appellate order dated 04/11/2010 for A.Y.2006-07 in the case of appellant by confirming the addition of Rs.3,67,042/- on account of late payment of PF and ESIC on account of employees contribution. 2. Facts in brief as emerged from the corresponding assessment order passed u/s. 143(3) were that the assessee company is engaged in the business of processing of cloth. The assessee has done the processing of cloth for its own production as well as on job work basis. It was no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... api Vs. Gujarat Themis Biosyn Ltd., in ITA No.2378/Ahd/2008 for Assessment Year 2005-06 pronounced on 30.07.2010 wherein Tribunal has held as under: 5. We find that the Hon ble Delhi High Court in the case of P.M. Electronics Ltd. (supra) has decided this issue of payment of Employees contribution towardsw Provident Fund after considering the decision of Hon ble Apex Court in the case of Vinay Cement (supra) and also distinguished the case law referred by the Ld. DR of Bombay High Court in Pamwi Tissues Ltd. (supra). Even now this issue has been considered by Hon ble Apex Court in the case of CIT vs. Alom Extrusions Ltd. (2009) 319 ITR 306 (SC) / (2009) 185 Taxman 416 (SC), wherein, it is held that Contribution to Provident Fund ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t dates month-wise deposits have been made, was not noted by the Revenue Authorities. We, therefore, remit this issue back to the stage of the AO to be decided afresh in the light of the order of the Hon ble Jurisdictional High Court and the latest law as applicable on the date of giving effect to the order of the Tribunal. With these directions, we hereby restore this ground back to the stage of the AO to be decided de novo as per the directions made hereinabove. The AO can also consider the decisions of Hon ble Supreme Court in the case of Alom Extrusions Ltd., 319 ITR 306 (SC) and Vinay Cement, 213 CTR 268 (SC). Resultantly, ground may be treated as allowed but for statistical purpose only. 7. In the result, the appeal of the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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