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

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.