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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
माननीय +ी वी. दुगा1 राव, �ाियक सद2 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद2 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ (िनधा1रण वष1 / Assessment Year: 2018-19) M/s. Maestro Steel Detailing Pvt. Ltd. Income Tax Officer बनाम/ 73 & 74, K.P. Nagar, Kamarajar Salai, CPC, Bangalore Vs. Ramapuram, Chennai – 600 089. �थायीलेखासं./जीआइआरसं./PAN/GIR No. AAICM-6960-E (अपीलाथ�/Appellant) : ("#थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : None "#थ�कीओरसे/Respondent by : Shri P. Sajit Kumar - (JCIT) – Ld. DR सुनवाईकीतारीख/Date of Hearing : 12-01-2023 घोषणाकीतारीख /Date of Pronouncement : 12-01-2023 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member):
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, none has appeared for assessee. However, we find that this issue, on merits, now stood covered against the assessee by the recent 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).
Respectfully following the same, the impugned disallowance stand confirmed. 2. In one of the ground, the assessee has pleaded that no such disallowance could be made by CPC while processing the return of income u/s 143(1). However, all such legal pleas have been dismissed by us in bunch of appeals titled as M/s Electrical India vs. ADIT, CPC, order dated 04.11.2022. 3. In the result, the appeal stand dismissed.
Order pronounced on 12th January, 2023.