M/S. SUN PHARMA LABORATORIES LTD.,MUMBAI vs. THE DY. COMMISSIONER OF INCOME TAX, CPC, BANGLORE

These two appeals filed by the assessee are against the order of National Faceless Appeal Centre (NFAC), Delhi in DIN & Order No. ITBA/NFAC/S/2021-22/1035496460(1) vide order dated 13/09/2021 passed for the assessment year 2017-18 & 2018-19.

With reference to the captioned appeals, the issue involved is of disallowance of late deposit of employees’ contribution to PF/ESI. In the captioned appeals, the CIT(A)-2, Vadodara had dismissed the appeals filed by the assessee on account of delayed payment of employees’ contribution to ESI/EPF u/s. 36(1)(va) read with section 2(24)(x) of the Act.

The assessee filed appeals against the order of CIT(A)-2 Vadodara which are listed before us. The assessee filed application for “withdrawal of appeal” dated 14th October, 2022, in respect of both the appeals, since the Hon’ble Supreme Court of India in the case of Checkmate Services Pvt. Ltd. (Civil Appeal No. 2833 of 2016) Vs. CIT (1) has decided the issue against the assessee. The ld. Departmental Representative has also not objected to assessee’s request for withdrawal of the captioned appeals. Accordingly, the assessee’s appeals are dismissed as withdrawn.

In the result, both the appeals filed by the assessee are dismissed as withdrawn.