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TMI Blog2023 (2) TMI 1332X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. [ 2022 (10) TMI 617 - SUPREME COURT ] The co-ordinate Bench of the Tribunal in Cemetile Industries [ 2022 (12) TMI 354 - ITAT PUNE ] had expressed a view that such adjustment/disallowance is also permissible in the proceedings carried out u/s 143(1) of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeals), National Faceless Appeal Centre ( NFAC ), Delhi dated 21.06.2021 arising from intimation dated 16.10.2019 passed u/s 143(1) of the Income Tax Act, 1961 ( the Act ) concerning Assessment Year 2018-19. 2. As per grounds of 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 fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xmann.com 178 (SC). Ld. Sr. DR for the Revenue thus submitted that even for Assessment Years prior to Assessment Year 2021-22, belated deposit of employees contribution held in Trust by the employee Assessee are to be reckoned as taxable income of the assessee u/s. 2(24)(x) r.w. Section 43B of the Act and the deduction u/s 36(i)(va) of the Act would not be permissible thereon in case of belated pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... avleen Kaur Others vs ITO in ITA No. 2249/Del/2022 Others for Assessment Year 2018-19 Others vide order dated 09.01.2023 and in BT Data and Surveying Services India Pvt. Ltd. vs. ITO in ITA No. 1658/Del/2021 for Asy 2018-19 vide order dated 07.02.2023 has also taken a similar view and upheld the action of the Revenue. In parity with the view taken by Co-ordinate Benches, we do not see any merit in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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