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Income Tax Appellate Tribunal, “C” BENCH, CHENNAI
Before: HON’BLE SHRI V. DURGA RAO, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. The only issue in the captioned appeal is confirmation of disallowance of late payment of Employees’ contribution to PF / ESI. The CPC has made this adjustment u/s 143(1) as per reporting made in the Tax Audit Report. The Ld. CIT(A) confirmed the adjustment by relying on the recent decision of Hon’ble Supreme Court in bunch of appeals titled as Checkmate Services P. Ltd. Vs CIT (143 Taxmann.com 178). Aggrieved the assessee is in further appeal before us.
Since impugned order follows a binding judicial precedent, no interference is called for in the same. The Ld. AR submitted that the deduction may be alternatively be allowed u/s 37(1). However, the same cannot be accepted since special provisions would prevail over general provisions. In the result, the appeals stand dismissed.
Order pronounced on 28th August, 2023.