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TMI Blog2023 (8) TMI 1605X X X X Extracts X X X X X X X X Extracts X X X X ..... 2001 (5) TMI 139 - ITAT CALCUTTA-E] . This aspect has not been found to be examined by the AO or CIT(A). Hence without expressing any opinion on merits on this aspect, we deem it expedient to restore the matter to the file of designated AO. It shall be open to the assessee to place factual matrix before the AO and take such plea for evaluation of the AO. Appeals of the assessee are allowed for statistical purpose. - Sh. Chandra Mohan Garg, Judicial Member And Sh. Pradip Kumar Kedia, Accountant Member For the Assessee : Ms. Monika Agarwal, Advocate. For the Revenue : Shri Om Prakash, Sr. D.R. ORDER PER PRADIP KUMAR KEDIA, AM : The captioned appeal has been filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of the assessee on account of late deposit of employees contribution to Provident Fund/ESIC while processing the return of income. In this regard, the action of the Revenue in making disallowance towards late deposit of employees contribution to Provident Fund/ESIC was supported by the judgement rendered in the case of Checkmate Services (P.) Ltd. vs. CIT (2022) 143 taxmann.com 178 (SC). Learned Sr. D.R. for the Revenue thus submitted that even for Assessment Years prior to Assessment Year 2021-22, belated employees contribution are to be reckoned as taxable income of the assessee under Section 2(24)(x) of the Act and the deduction under Section 36(i)(va) of the Act would not be permissible thereon in case of belated payments. Learned Sr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unal is reproduced herein under for ready reference: 9.3 We also take note of yet another plea made out on behalf the assessee towards methodology of calculation of default under the relevant PF/ESIC Act. The Ld. Counsel contends that the month during which the disbursement of salary is actually made would be relevant for the purposes of determination of due date of deposit under the respective statute. The accrual of liability towards payment of salary without actual disbursement would not fasten obligation for deposits of employees contribution in the labour Acts per se. as observed by the co-ordinate bench in Kanoi Paper and Industries Ltd. vs. ACIT (2002) 75 TTJ 448 (Cal). This aspect has not been found to be examined by the Assessing O ..... X X X X Extracts X X X X X X X X Extracts X X X X
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