- (1.) By way of this appeal, the appellant has assailed the judgment and order of the tribunal whereby the tribunal has dismissed the appeal of the department and confirmed the order of CIT(A).
(2.) Counsel for the appellant has framed following substantial questions of law:- "(i) Whether in the facts and circumstances of the case, the ITAT was justified in upholding the order of CIT(A) in deleting the addition of Rs. 6637834/- under section 40(a)(ia) made by the Assessing Officer for non deduction of tax at source and holding the same not to be covered under section 194H of Income Tax Act. (ii) Whether in the facts and circumstances of the case, the ITAT was justified in deleting the addition of Rs. 179838/- made for depositing the employees' contribution to PF and ESI beyond the prescribed time limit provided in the respective Acts. (iii) Whether in the facts and circumstances of the case, the ITAT was justified in holding that the employees' contribution to PF and ESI are governed by the provisions of Section 433 and by section 36(1)(va) r.w.s. 2(24)(x) of the Income Tax Act."
(3.) The facts of the case are that the case of the assessee was picked up for scrutiny assessment and the assessment under section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as the Act) was framed vide order dated 10th March, 2014. While framing the assessment, the AO made additions in respect of disallowance on account of non deduction of tax under section 194H by invoking provisions of section 40(a)(ia) of the Act of Rs. 66,37,834/-, delayed payment of PF and ESI of Rs. 1,79,838/-, unrecognized liability lying in the shape of Suspense amount Rs. 10,02,378/-, interest on loan against property of Rs. 7,24,527/-, business promotion expenses of Rs. 1,03,750/-, disallowance on account of sales tax and income tax payment of Rs. 3,113/- and disallowance of telephone expenses of Rs. 33,159/-. Being aggrieved, the assessee preferred an appeal before ld. CIT (A), who after considering the submissions partly allowed the appeal. While partly allowing the appeal, the ld. CIT (A) deleted the addition made on account of non-deduction of tax by invoking provisions of section 40(a)(ia) of Rs. 66,37,834/- and deleted the addition made on account of delayed payment of PF and ESI contribution. He, however, confirmed the additions made on account of disallowance of telephone expenses and business promotion expenses. Further, the ld. CIT (A) deleted the addition made on account of interest expenses of Rs. 7,24,527/- and confirmed the addition made on account of money lying on Suspense account of Rs. 10,02,378/-.;