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TMI Blog2021 (9) TMI 767X X X X Extracts X X X X X X X X Extracts X X X X ..... contribution towards PF & ESI. He has further erred in making the addition by not following the decision of jurisdictional High Court. 1.1 The Ld. CIT(A), NFC has erred on fact and in law in not deciding and allowing the set off of brought forward losses and depreciation against the addition confirmed by him." 2. The ld A/R submitted that the assessee filed the return of income on 30.09.2019 at Nil income after claiming set off of brought forward business loss of Rs. 10,93,019/-. It also claimed carried forward business loss of Rs. 50,06,195/- and unabsorbed depreciation of Rs. 16,40,021/-. The CPC, Bangalore vide intimation U/s 143(1) dt. 27.02.2020 made adjustment of Rs. 1,53,270/- on account of delayed payment of employees contributio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e actual date of deposit has been filled in 'mm/dd/yy' format instead of 'dd/mm/yy' format. This change in the format has resulted into calculation of delay in deposit of PF/ESI contribution whereas there is no such delay. For eg:-the actual date of payment of employees contribution towards PF for the month of May, 2018 is 11.06.2018 but it has been mentioned as 06.11.2018. Similarly, the actual date of payment of employees contribution towards ESI for the month of December, 2018 is 09.01.2019 but it has been mentioned as 01.09.2019. In support of the fact that there is no delay in deposit of PF/ ESI contribution, statement showing ESI and EPF contribution as per manual tax audit report and challans of payment of PF & ESI are placed on reco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct of Employees contribution to ESI/PF as per the provisions of section 36(1)(va) of the IT Act. Regarding the contention that there is no delay in deposit of ESI/PF dues and only due to certain format issue, the date of deposit has been wrongly uploaded and captured in the IT system while filing the return of income, it was submitted that the same needs to be verified from the IT system. Further, it was submitted that whether the payment as claimed within due date needs to be verified with the challans which were submitted by way of additional evidence. 8. Regarding the alternate contention raised by the ld A/R that the contribution should be allowed as the payments were made before the due date of the filing of the ITR as evidenced from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... therefore, the addition has been rightly confirmed by the ld CIT(A), NFAC. The ld D/R accordingly supported the order of the ld CIT(A), NFAC. 9. In his rejoinder, the ld A/R has submitted that the Jodhpur Benches of the Tribunal in the aforesaid decision has followed the decisions of the Hon'ble Rajasthan High Court and in view of the decision of the Jurisdictional High Court, the same will prevail over the contrary decisions rendered by other High Courts. It was accordingly submitted that the assessee's reliance is on the decision of the Jodhpur Benches of the Tribunal as well as on the decisions of the Hon'ble Rajasthan High Court. 10. We have heard the rival contentions and perused the material available on record. It has been submitt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tribution. 11. Given that these details in terms of manual tax audit report and copy of challans reflecting payment of ESI/PF contribution have been submitted before us by way of additional evidence, we hereby admit the same in the interest of substantial justice and remand the matter to the file of the AO for the limited purposes of verifying the actual date of deposit of employees contribution towards ESI/PF as so claimed and where on verification, the AO found the same to be in order, the AO is directed to allow the necessary relief to the assessee by deleting the addition so made. 12. In view of the aforesaid discussions, we don't deem it appropriate to examine the other contentions so raised as the same have become infructious. In t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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