- (1.) These Income Tax Appeals u/Sec. 260A of the Income Tax Act, (for short, IT Act') are directed against the order of the Income Tax Appellate Tribunal, Jaipur (for short, 'ITAT') in ITA No.359/JP/2006, ITA No.358/JP/2006 & ITA No.825/JP/2008 dt.30/04/2010, 30/04/2010 & 24/08/2009 respectively for the Assessment Year 2002-03, 2001-02 and 2002-03 respectively.
(2.) Since the controversy involved is identical, these Income Tax Appeals are being decided by this common order.
(3.) The appeals were admitted on the following substantial question of law:- Substantial question of law in the case of State Bank of Bikaner & Jaipur (DB ITA 177/2011 & 272/2011) "Whether on the facts and in the circumstances of the case, the ITAT was justified in deleting the addition made on account of depositing the PF payment beyond prescribed time, despite the fact that as per Section 36(1)(va) employee's contribution should have been deposited in time; and Section 43B permits delayed payment as regards employer's contribution and not the employee's contribution?" Substantial question of law in the case of JVVNL (DB ITA No.189/2011). "Whether in the facts and circumstances of the case, the ITAT was justified in law in deleting addition made by the Assessing Officer on account of delay in deposit of employees' contribution to PF u/s 36(1)(va).";