9911796707
TMI Blog2023 (6) TMI 1465X X X X Extracts X X X X X X X X Extracts X X X X ..... e Revenue : Sh. Vivek Vardhan, Sr. DR. ORDER PER SAKTIJIT DEY, J.M. : This is an appeal by the assessee against the order dated 11.11.2022 passed by National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2019-20. 2. The dispute in the present appeal is confined to disallowance of Rs. 2,65,53,841/- on account of delay in depositing employees contribution to provident fund (P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned counsel for the assessee and Shri Vivek Vardhan, learned Sr. Departmental Representative. It is the case of the assessee that factually there is no delay in depositing employees contribution to PF and ESI, as the month to be taken should be the month in which the salary/wages has been disbursed. It is submitted, the months involved in the present appeal are April, 2018 to March, 2019. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d upon the observations of first appellate authority. 7. We have considered rival submissions and perused the materials on record. In our view, after the decision of Hon'ble Supreme Court in case of Checkmate Services P. Ltd. vs. CIT, 448 ITR 518 (SC), the disputed issue is no more res integra, as the Hon'ble Supreme Court has clearly and categorically held that in case employees contribution to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h, in which, salary/wages are disbursed, we direct the Assessing Officer to examine the claim of the assessee strictly with reference to the provisions contained under the PF and ESI Acts in respect of the mode and manner of depositing the employees contribution towards PF & ESI and decide the issue accordingly. Needless to mention, the Assessing Officer must afford reasonable opportunity of being ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
