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Income Tax Appellate Tribunal, CIRCUIT BENCH : VARANASI
Before: SHRI B.R. BASKARAN & SHRI AMIT SHUKLA
IN THE INCOME TAX APPELLATE TRIBUNAL CIRCUIT BENCH : VARANASI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA No.08/VNS/2023 Assessment Year: 2018-19 M/s Star Electricals, Vs DCIT, Bus Stand, Kali Mandir, Range-1, Shaktinagar, Varanasi. Sonbhadra, Uttar Pradesh - 231222. PAN: AATFS6154N (Appellant) (Respondent) Assessee by : None Revenue by : Shri A.K. Singh, Sr. DR Date of Hearing : 27.09.2023 Date of Pronouncement : 29.09.2023 ORDER PER B.R. BASKARAN, AM: The assessee has filed this appeal challenging the order dated 28.12.2022 passed by Ld CIT(A), NFAC, Delhi, and it relates to the assessment year 2018-19.
We heard the parties and perused the record. We notice that this issue has been decided against the assessee by the Hon’ble Supreme Court in the case of Checkmate Services Pvt. Ltd. Vs. CIT in Civil Appeal No.2833 of 2016 wherein the Hon’ble Supreme Court held that the payment of employee’s contribution to PF/ESI shall not be liable to be allowed as deduction if the same has not been paid within the due date prescribed in the respective statute. We notice that the
ITA No.08/VNS/2023
ld.CIT(A) has followed the above-said decision in confirming the disallowance made by the AO. Since the employee’s contribution to PF and ESI has not been paid within the due date prescribed under the respective Act, we are of the view that the ld.CIT(A) has rightly confirmed the disallowance by following the decision of the Hon’ble Supreme Court referred to above. Accordingly, we do not find any merit in the appeal filed by the assessee.
In the result, the appeal filed by the assessee is dismissed.
Order pronounced in the open court on 29.09.2023. Sd/- Sd/- (AMIT SHUKLA) (B.R. BASKARAN) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 29th September, 2023 dk Copy forwarded to 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asstt. Registrar