TMI Blog2020 (3) TMI 124X X X X Extracts X X X X X X X X Extracts X X X X ..... nst the said decision is pending before the Hon ble Supreme Court does not dilute binding nature of this judicial precedent. Also in the case of Ask Me Lab Con Services Ltd V/s. Income Tax Officer Ward [2019 (6) TMI 759 - GUJARAT HIGH COURT ] by following the decision given in the case of M/s Checkmate Facility and Electronic Solutions Pvt. Ltd. [ 2018 (10) TMI 994 - GUJARAT HIGH COURT] held that due date of deposit of PF and ESI contribution is to be considered from close of the month, for which charges is required to be paid by the employer. - Decided against assessee - R/TAX APPEAL NO. 52 of 2020 - - - Dated:- 3-2-2020 - MR. J.B. PARDIWALA AND MR. BHARGAV D. KARIA JJ. Appearance: M/S WADIAGHANDY AND CO(5679) for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imed as deduction by the appellant-assessee towards PF and ESI, on the ground that the same was not paid within the due date. 5. The assessee, being aggrieved by the Assessment Order, preferred an appeal before the CIT(A). The CIT(A), dismissed the appeal. 6. The appellant-assessee therefore preferred an appeal before the Tribunal. However, the Tribunal, relied upon the decision of this Court in the case of CIT vs Gujarat State Road Transport Corporation 366 ITR 170 (Gujarat) and rejected the appeal filed by the appellant, as under: 3. Learned representatives fairly agree that the aforesaid issue is squarely covered against the assessee by Hon ble jurisdictional High Court s judgment in the case of CIT vs. Gujarat State Road Tra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... employees contribution to PF and ESI, the same will not be deductable in computing income, under Section 28 of the Act. 8. Learned advocate Mr.Tanvish Bhatt appearing for the appellant submitted that the decision of this Court in case of CIT vs. Gujarat State Road Transport Corporation (Supra) is challenged before the Hon ble Supreme Court and the SLP is pending. It was further submitted that the assessee would like to keep the issue alive and hence preferred this appeal after considerable delay, which is already condoned by this Court. 9. However, this question is already covered by decision of this Court rendered in the case of M/s Checkmate Facility and Electronic Solutions Pvt. Ltd. versus Deputy Commissioner of Income Tax Circle ..... X X X X Extracts X X X X X X X X Extracts X X X X
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