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Income Tax Appellate Tribunal, JAIPUR BENCHES, JAIPUR
Before: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 332/JP/2018
PER VIJAY PAL RAO, J.M.
This appeal by the revenue is directed against the order dated 26.12.2017 of
ld. CIT (A)-2, Jaipur for the assessment year 2014-15. The revenue has raised the
following grounds :-
“ i) Whether on the facts and in the circumstances of the case and in law the ld. CIT (A) is justified in deleting the disallowance of Rs. 39,33,410/- made by the A.O. on account of depositing the employees’ contribution of PF & ESI beyond the prescribed time limit provided in respective Acts.
ii) Whether on the facts and in the circumstances of the case and in law the ld. CIT (A) is justified in holding that employees’ contribution to PF & ESI are governed by the provision of section 43B and not by section 36(1)(va) r.w.s. 2(24)(x) of the I.T. Act.
iii) The appellant craves its rights to add, amend or alter any of the grounds on or before the hearing.”
2 ITA No. 332/JP/2018 M/s. Rajasthan Medical Services Corpn. Ltd., Jaipur.
The only issue in this appeal is regarding disallowance made by the AO on
account of depositing employees’ contribution of PF and ESI beyond the prescribed
limitation provided in the respective Acts, however, paid before the due date of filing
the return of income.
We have heard the ld. D/R as well as the ld. A/R and carefully perused the
relevant material on record. At the outset, we note that this issue is covered by the
decision of Hon’ble Jurisdictional High Court in the case of CIT vs. State Bank of
Bikaner & Jaipur, 363 ITR 70 (Raj.) as well as the decision in the case of CIT vs.
Jaipur Vidhyut Vithran Nigam Ltd., 363 ITR 307 (Raj.). In view of the above binding
precedent of Hon’ble Jurisdictional High Court, we do not find any error or illegality
in the impugned order of ld. CIT (A).
In the result, the appeal of the Revenue is dismissed.
Order is pronounced in the open court on 03/05/2018.
Sd/- Sd/- (foØe flag ;kno) (fot; iky jkWo ½ (VIKRAM SINGH YADAV ) (VIJAY PAL RAO) U;kf;d lnL;@Judicial Member ys[kk lnL;@Accountant Member
Jaipur Dated:- 03/05/2018. Das/ आदेश की प्रतिलिपि अग्रेषित@ब्वचल वf जीम वतकमत वितूंतकमक जवरू
The Appellant- The DCIT Circle-6, Jaipur. 2. The Respondent –M/s.Rajasthan Medical Services Corpn. Ltd., Jaipur. 3. The CIT(A). 4. The CIT, 5. The DR, ITAT, Jaipur 6. Guard File (ITA No. 332/JP/2018) vkns'kkuqlkj@ By order,
सहायक पंजीकार@ Aेेपेजंदज. त्महपेजतंत
3 ITA No. 332/JP/2018 M/s. Rajasthan Medical Services Corpn. Ltd., Jaipur.