TMI Blog2022 (11) TMI 69X X X X Extracts X X X X X X X X Extracts X X X X ..... ble Supreme Court has also admittedly held that the provisions of section 43B would not apply to the provisions of section 36(1)(va) of the Act in respect of employees contribution. However, as ld. AR submitted that the employees contribution to PF and ESI has been paid in some cases within grace period provided under the respective Act and also in some cases the salary has been paid belatedly, consequently, there was delay in payment of employees contribution to PF and ESI. This issue is restored to the file of the Assessing Officer for reexamination and re-adjudication after granting the assessee adequate opportunity of being heard. Liberty is granted to the ld. AR to make all submissions in respect of allowability of disallowed contri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is delayed payment of PF and ESI in respect of employees contribution. It was submitted by ld. AR that the payments have been made within the grace period of 5 days in some cases and in some cases, there has been delay in payment in respect of salary itself, which consequently affect the payment of PF and ESI. It was the prayer that the issue may be restored to the file of the Assessing Officer for verification and re-adjudication. 4. In reply, ld. Sr DR submitted that the issue is now squarely covered by the decision of the Hon'ble Supreme Court in the case of Checkmate Services Pvt. Ltd. vs CIT in Civil Appeal No. 2833 of 2016 dated 12.10.2022, wherein, the Hon'ble Supreme Court has categorically held that if the employees con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... PF and ESI. This issue is restored to the file of the Assessing Officer for reexamination and re-adjudication after granting the assessee adequate opportunity of being heard. 6. Liberty is granted to the ld. AR to make all submissions in respect of allowability of disallowed contribution of the employees to PF and ESI under other relevant provisions in the interest of justice. This direction is being given because ld. AR has submitted that as the amount is not allowable under section 36(1)(va) of the Act and same is also not covered under section 43B of the Act, the amount of delayed contribution to PF and ESI in respect of employees contribution would be treated as income in the hands of the assessee u/s. 2(24)(x) and on subsequent pay ..... X X X X Extracts X X X X X X X X Extracts X X X X
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