ALMECH ENTERPRISES,MUMBAI vs. CPC, KARNATAKA

The assessee filed its return of income for the year under consideration on 13.2.2019. The same was processed under section 143(1) of the Act on 18.12.2019, wherein addition of Rs. 39,38,394/- relating to employees’ contribution to PF/ESI was made, it was not paid within the due date prescribed under the respective statutes. The assessee challenged the above said addition by filing appeal before the learned CIT(A), who confirmed the 2 Almech Enterprises addition by following the decision rendered by Hon'ble Supreme Court in the case of Chekmate Services (P) Ltd. Vs. CIT (2022) 143 taxmann.com 178 (Supreme Court). Aggrieved, the assessee has filed this appeal before the Tribunal.

At the time of hearing it was brought to our notice that the Assessing Officer had made an identical addition in A.Y. 2019-20, which was confirmed by the learned CIT(A) in that year. The appeal preferred by assessee before the Tribunal has been dismissed vide its order dated 7.7.2023 passed in ITA No. 1161/Mum/2023. We noticed from the order passed by the Tribunal for AY 2019-20 that the Coordinate Bench has also followed the decision rendered by Hon'ble Supreme Court in the case of Checkmate Services (P) Ltd. (supra) while confirming the order passed by the learned CIT(A). Since the facts are identical in this year also and since the learned CIT(A) has followed the Supreme Court’s decision referred above, we do not find any reason to interfere with his order passed for the year under consideration. Accordingly, we confirm the same.

In the result, appeal filed by the assessee is dismissed.