The present appeal filed by assessee is against order of CIT(A)-24, New Delhi dated 31.08.2016 relating to assessment year 2013-14 against order passed under section 143(3) of the Income-tax Act, 1961 (in short ‘the Act’).

 2. The assessee has raised following grounds of appeal:-
1. “That the Commissioner of Income-tax (Appeals) erred on facts and in law in confirming the action of the assessing officer in making addition of Rs.2,52,962 under section 2(24)(x) read with section 36(1) (va) of the Income Tax Act, 1961 (‘the Act’), on account of alleged delay in deposition ITA No.5417/Del/2016 Assessment Year 2013-14

of employee’s contribution to Provident Fund (‘PF’) and Employee State Insurance (‘ESI’) in the assessment year under consideration. 1.1. That the Commissioner of Income-tax (Appeals) erred on facts and in law in not appreciating that the aforesaid amount was collected and deposited by the appellant within the due date specified under section 139(1) and the same was, therefore, allowable as deduction in terms of provisions of section 43B of the Act.

1.2. That the Commissioner of Income-tax (Appeals) erred on facts and in law in not following the binding decision of the Income Tax Appellate Tribunal in the appellant’s own case for the earlier assessment year 2000-01, in gross violation of principles of judicial discipline.

2. That the Commissioner of Income-Tax (Appeals) erred on facts and in law in not deleting the interest charged under section 234B and 234C of the Act.”

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