TMI Blog2023 (10) TMI 1267X X X X Extracts X X X X X X X X Extracts X X X X ..... d in law and Assessing Officer by invoking provisions of section 36(1)(va) read with section 2(24)(x) made addition of aforesaid amount to income of assessee, impugned addition made to income of assessee was justified. Decided against assessee. - SHRI WASEEM AHMED, ACCOUNTANT MEMBER And SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER For the Appellant : None (Written Submission) For the Respondent : Shri Ashok Kumar Suthar, Sr. D.R. ORDER PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER : This appeal has been filed by the Assessee against the order passed by the Ld. Commissioner of Income Tax(Appeals), (in short Ld. CIT(A) ), National Faceless Appeal Centre, (in short NFAC ), Delhi in Order No. ITBA/NFAC/S/250/2022-2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 36(1)(va) of the Act on account of late contribution in the Employees contribution to PF/ESI. 4. Before us a written submission has been filed by the assessee vide letter dated 29.08.2023, in this written submission the assessee raise the following observation which are reproduced as under : - We noticed that hearing of subject appeal speaks on the Disallowance of the delayed payment of employees contribution in PF and ESIC of Rs. 31,38,091/- but before filing of return u/s 139. However, the matter is already decided by Supreme Court in the case of 2022 (10) TMI 617 Supreme Court Checkmate Services P. Ltd. v/s. Commissioner of Income Tax-1 against Assessee. We earnestly requested that the subject matter may please be decid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se of amounts which were held in trust as was case of employee's contribution which were deducted from their income and was not part of assessee-employer's income, thus, said clause would not absolve assessee-employer from its liability to deposit employee's contribution on or before due date as a condition for deduction. Again the Supreme Court in the case of Harrisons Malayalam Ltd. [2022] 145 taxmann.com 608 (SC), dismissed the SLP of the Department against order of High Court that where assessee-company failed to pay employees contribution towards EPF and ESI within due date prescribed in respective Acts, deduction under section 36(1)(va) was not allowable. Further, the issue is also squarely covered against the assessee by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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