RCL AGENCIES EAST INDIA PRIVATE LIMITED , CHENNAI V. ADIT , CPC , BANGALORE

ITA 1073/CHNY/2022

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The case involved RCL Agencies East India Pvt. Ltd., the appellant, contesting the disallowance of late payment of Employees' Contribution to PF/ESI for the Assessment Year 2020-21. The Income Tax Appellate Tribunal in Chennai, comprising Hon'ble Shri V. Durga Rao and Hon'ble Shri Manoj Kumar Aggarwal, upheld the decision of the lower authority, referencing the Supreme Court's decision in Checkmate Services P. Ltd. Vs CIT as a binding precedent. The tribunal noted that no representative appeared for the appellant during the hearing, and the respondent's counsel effectively argued the case based on established legal precedents.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 133975 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-01-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 22-01-2023
• Assessment Year: 2020-2021
• Appeal Filed On: 11-12-2022
• Other Referred Cases: Checkmate Services P. Ltd. Vs CIT (Civil Appeal No.2833 of 2016 dated 12.10.2022)
• Laws Referred To: Sec.43B, Sec.36(1)(va), Sec.2(24)(x)
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण ‘बी’ ायपीठ चे ई म । IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी वी. द ु गा1 राव, ाियक सद3 एवं माननीय +ी मनोज कु मार अ8वाल ,लेखा सद3 के सम:। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.1073/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2020-21) RCL Agencies East India Pvt. Ltd. No.40, 1 st Floor, Rajaji Salai, Chennai – 600 001. बनाम/ V s. ADIT CPC, Bengaluru. थायी लेखा सं./जीआइ आर सं./P AN /GI R No . AAJ C R -4 2 4 5 - A (अपीलाथ /Appellant) : ( थ / Respondent) अपीलाथ की ओरसे/ Appellant by : None थ की ओरसे/Respondent by : Shri D. Hema Bhupal (JCIT) – Ld. DR सुनवाई की तारीख/Date of Hearing : 23-01-2023 घोषणा की तारीख /Date of Pronouncement : 23-01-2023 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. In the aforesaid appeal for Assessment Year 2020-21, the sole issue that fall for our consideration is disallowance of late payment of Employees’ Contribution to PF / ESI in terms of Sec.43B r.w.s. 36(1)(va) as well as Sec.2(24)(x). During hearing, none has appeared for assessee. However, as rightly pointed out by Ld. Sr. DR, the Ld. CIT(A) has followed the binding decision of Hon’ble Supreme Court in bunch of appeals titled as Checkmate Services P. Ltd. Vs CIT (Civil Appeal No.2833 of 2016 dated 12.10.2022) while adjudicating the ITA No.1073/Chny/2022 - 2 - appeal. Accordingly, no infirmity could be found in the impugned order on this issue. 2. In the result, the appeal stand dismissed. Order pronounced on 23 rd January, 2023. Sd/- (V. DURGA RAO) ाियक सद3 /JUDICIAL MEMBER Sd/- (MANOJ KUMAR AGGARWAL) लेखा सद3 / ACCOUNTANT MEMBER चे*ई / Chennai; िदनांक / Dated : 23-01-2023 EDN/- आदेश की Uितिलिप अ 8ेिषत/Copy of the Order forwarded to : 1. अपीलाथ /Appellant 2. यथ /Respondent 3. आयकर आयु (अपील)/CIT(A) 4. आयकर आयु /CIT 5. िवभागीय ितिनिध/DR 6. गाड फाईल/GF