TMI Blog2021 (4) TMI 707X X X X Extracts X X X X X X X X Extracts X X X X ..... e restore the case to the file of the Ld. CIT(A) to follow the outcome of SLP in case of GSRTC (supra). - I.T.A. No. 81/SRT/2017 - - - Dated:- 7-1-2021 - SHRI PAWAN SINGH, HON'BLE JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, HON'BLE ACCOUNTANT MEMBER Assessee by : Shri Rakesh Shah CA Revenue by : Smt. Anupama Singla Sr.DR ORDER PER PAWAN SINGH, JUDICIAL MEMBER 1. This appeal filed by the Assessee is directed against the order of Learned Commissioner of Income Tax (Appeals)-2, Surat-2 dated 03.08.2017 for the A.Y. 2013-14. The Assessee raised the following grounds of appeal: 1. Contribution to PF/ESI by employer is not cover under section 36(1)(va) and hence disallowance should be made according to sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onal, but due to the reasons beyond the controls of assessee. We have further noted that there is delay of only 3 days. Considering the explanation furnished by the assessee, delay of 3 days in filing of appeal before the Tribunal is condoned. 7. On merit, the AR of the assessee fairly submits that issue of disallowance under section 36(1)(va) raised by the assessee is covered against him by the decision of Hon'ble Gujarat High Court in case of CIT vs. Gujarat State Road Transport Corporation: [2014] 366 ITR 170 (Guj). The AR further submitted Special Leave Petition(SLP) that especially petition filed by the Gujarat State Road Transport Corporation (GSRTC) against the decision of Hon'ble Gujarat High Court has been admitted by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... man 398 : [2014] 41 taxmann.com 100 (2014) (1) TML 502 Guj-HC, wherein it was held that section 43B does not apply to employees contribution. Only section 2(24)(x) read with section 36(1)(va) is applicable and therefore, 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( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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