TMI Blog2019 (7) TMI 998X X X X Extracts X X X X X X X X Extracts X X X X ..... such amount of contribution towards PF ESIC accounts, however, missed the deadline prescribed in the statutes for such purpose. On account of this, the Revenue did not permit deduction of such sum from the income of the assessee. Such disallowance thereupon became the subject matter of appeal before the Tribunal. The Tribunal dismissed the ground, relying upon the judgment of this Court in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or The Opponent (s) : None ORAL ORDER ( PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA) 1. This Tax Appeal under Section 260-A of the Income Tax Act, 1961 (for short the Act, 1961) is at the instance of the Assessee and is directed against the order passed by the Income Tax Appellate Tribunal, Ahmedabad Bench-A, in ITA No.3312/Ahd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on raised by the assessee in this appeal concerns deductibility of a sum of ₹ 15,82,265/= 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 statutes for such purpose. On account of this, the Revenue did not permit deduction of s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 appellantassessee to get benefit of the judgment of the Supreme Court, in case the High Court judgment is reversed. One is to dismiss this appeal and allow the assessee to app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urt. In such circumstances referred to above, this appeal, at this stage, is dismissed. However, if the Supreme Court reverses the judgement 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 judgement. Appeal stands disposed of accordingly. - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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