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TMI Blog2023 (7) TMI 280X X X X Extracts X X X X X X X X Extracts X X X X ..... is dismissed. - ITA no. 2325/Mum./2021 - - - Dated:- 4-7-2023 - Shri Om Prakash Kant, Accountant Member And Shri Sandeep Singh Karhail, Judicial Member For the Assessee : None For the Revenue : Smt. Riddhi Mishra ORDER PER SANDEEP SINGH KARHAIL, J.M. The present appeal has been filed by the assessee challenging the impugned order dated 02/12/2021, passed under section 250 of the Income Tax Act, 1961 ( the Act ) by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, [ learned CIT(A) ], for the assessment year 2017 18. 2. When this appeal was called for hearing neither anyone appeared on behalf of the assessee nor was any application seeking adjournment filed. Therefore, i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee at Rs. 78,05,620, inter-alia, after making disallowance of Rs. 2,38,889, on account of delayed payment of employees contribution to P.F./ E.S.I.C. under section 36(1)(va) of the Act. Vide impugned order, the learned CIT(A) dismissed the appeal filed by the assessee and upheld the disallowance made under section 36(1)(va) of the Act. Being aggrieved, the assessee is in appeal before us. 7. The learned DR submitted that the issue arising in the present appeal is squarely covered in favour of the Revenue by the decision of the Hon'ble Supreme Court in Checkmate Services Pvt. Ltd. v/s CIT, [2022] 448 ITR 518 (SC). 8. We have considered the submissions of the learned DR and perused the material available on record. We find that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e employer's obligation to deposit the amounts retained by it or deducted by it from the employee's income, unless the condition that it is deposited on or before the due date, is correct and justified. The non-obstante clause has to be understood in the context of the entire provision of Section 43B which is to ensure timely payment before the returns are filed, of certain liabilities which are to be borne by the assessee in the form of tax, interest payment and other statutory liability. In the case of these liabilities, what constitutes the due date is defined by the statute. Nevertheless, the assessees are given some leeway in that as long as deposits are made beyond the due date, but before the date of filing the return, the de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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