RCL AGENCIES EAST INDIA PRIVATE LIMITED,CHENNAI vs. ADIT, CPC, BANGALORE

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ITA 1073/CHNY/2022Status: DisposedITAT Chennai23 January 2023AY 2020-20212 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The CIT(A) had correctly followed the Supreme Court's decision in the Checkmate Services P. Ltd. case regarding the disallowance. Therefore, no infirmity was found in the impugned order.

What were the facts?

The assessee's appeal concerned the disallowance of late payment of Employees' Contribution to PF/ESI for AY 2020-21. The assessee did not appear for the hearing.

What were the issues?

Whether disallowance of late payment of Employees' Contribution to PF/ESI is justified in light of the Supreme Court's ruling.

Which sections of the Income-tax Act were involved?

Section 43B,Section 36(1)(va),Section 2(24)(x)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH, CHENNAI

Before: HON’BLE SHRI V. DURGA RAO & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. In the aforesaid appeal for Assessment Year 2020-21, 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, none has appeared for assessee. However, as rightly pointed out by Ld. Sr. DR, the Ld. CIT(A) has followed the binding 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) while adjudicating the

ITA No.1073/Chny/2022 - 2 - appeal. Accordingly, no infirmity could be found in the impugned order on this issue. 2. In the result, the appeal stand dismissed.

Order pronounced on 23rd January, 2023.

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