BANNARI AMMAN SPINNING MILLS LIMITED,COIMBATORE vs ACIT CORPORATE CIRCLE 1, COIMBATORE

Income Tax Appellate Tribunal, ‘B’ BENCH, CHENNAI

Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM & HON’BLE SHRI MANOMOHAN DAS

आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. In the aforesaid appeal for Assessment Year 2018-19, the sole issue that fall for our consideration is disallowance of late payment of Employees’ Contribution to PF / ESI in terms of Sec.43B r.w.s. 36(1)(va) as well as Sec.2(24)(x). During hearing, it transpires that the impugned issued stood covered in revenue’s favor by the decision of Hon’ble Supreme Court in bunch of appeals titled as Checkmate Services P. Ltd. Vs CIT (Civil Appeal No.2833 of 2016 dated 12.10.2022). The impugned order has merely followed this decision.

- 2 - This position remains uncontroverted before us. Therefore, no interference is called for in the impugned order. 2. The appeal stand dismissed Order pronounced in open court on 24th April, 2023.

BANNARI AMMAN SPINNING MILLS LIMITED,COIMBATORE vs. ACIT CORPORATE CIRCLE 1, COIMBATORE