- (1.) These Income Tax Appeals under Section 260A of the Income Tax Act (for short I.T. Act) are directed against the orders dated 30/09/2008, 20/08/2010, 30/09/2008, 30/09/2008 & 30/09/2008 of Income Tax Appellate Tribunal, Jaipur Bench, Jaipur (for short ITAT) arising out of ITA No.825/JP/2008 for Assessment Year 2005-06, ITA No.333/JP/2010 Assessment Year 2006-07, ITA No.826/JP/2008 Assessment Year 2003-04, ITA No.76/JP/2008 Assessment Year 2001-02 and ITA No. 827/JP/2008 Assessment Year 2004-05 respectively.
(2.) Since the controversy involved is identical, these Income Tax Appeals are being decided by this common order.
(3.) The brief facts as reveal from the record are that a claim was made by the respondent-assessee about payment of GPF, CPF and ESI and the said amount was claimed under Section 36(1)(va) read with Section 43B of the I.T. Act. It is the claim of the revenue that the said amount though paid by the assessee, but was not paid within the due date as given under the relevant Act of GPF, CPF and ESI and, therefore, the said amount could not be allowed either under Section 36(1)(va) and even under Section 43B of the I.T. Act as it was not paid on or before the due date of the respective Acts.;