2023 (2) TMI 1329

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..... ovident Fund/ESIC is no longer res integra in the light of the judgement of the Hon ble Supreme Court in the case of Checkmate Services (P.) Ltd. vs CIT [ 2022 (10) TMI 617 - SUPREME COURT] The co-ordinate Bench of the Tribunal in Cemetile Industries vs ITO [ 2022 (12) TMI 354 - ITAT PUNE] had expressed a view that such adjustment/disallowance is also permissible in the proceedings carried out u/s .....

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..... f appeal, the assessee has challenged the disallowance of employees contribution to Provident Fund/ESIC u/s 36(i)(va) r.w.s. 43B of the Act. When the matter was called for hearing, none appeared for the assessee. It was seen that several opportunities have been given in the past for compliance. However, none appeared on behalf of the assessee. Under these circumstances, we are constraint to procee .....

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..... he deduction u/s 36(i)(va) of the Act would not be permissible thereon in case of belated payments. Ld. Sr. DR for the Revenue further contended that the delayed deposit of employees contribution indicated in the Audit Report is sufficient for adjustment under section 143(1) of the Act, as held by the Pune Bench of the Tribunal in the case of Cemetile Industries vs ITO TS-933-ITAT-2022 (Pune). 4. .....

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