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The bench of the Tribunal in (2022] 28 ITR (Trib)-OL 737 (ITAT[Agra] in a wake up call order caller for  immediate redressal by the Board in the handling of appeals by NFAC when non binding decision of the non-jurisdictional High Court is followed even when binding Jurisdictional High Court judgments

on the subject is available. 


This matter pertained to disallowance of the payments of employees contribution to the Employees’ State Insurance Corporation and the provident fund, on the ground that they had not been credited to employees account on or before the due date by the assessee. 


The Bench noted favourable decision of Allahabad High Court while the AO chose adverse view of the Gujarat High Court. 

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