2023 (2) TMI 163

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....ER ANIL CHATURVEDI, A.M. This appeal by assessee has been directed against the order of the Ld. CIT(A)-6, Delhi, dated 28.05.2019, relating to the A.Y. 2016-17. 2. The relevant facts as culled out from the material on record are as under : 2.1. The assessee is a company stated to be engaged in the business of infrastructure development. Assessee electronically filed its return of income f....

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....ction of the Ld. CIT(A) in not allowing the claim made by the appellant Company on account of Disallowance of employees contribution to Provident Fund/Employee State Insurance Funds amounting to Rs. 4,70,491/- is unjust and against the facts and circumstances of the case. 4. On the date of hearing learned counsel for the assessee has sought adjournment. However considering the fact that the iss....

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....ed by the order Ld. CIT(A), assessee is now before us. 8. Before us learned DR supported the order of lower authorities and further submitted that the addition made by AO needs to be upheld in view of the recent decision of Hon'ble Hon'ble Supreme Court in the case of Checkmate Services Pvt. Ltd. and others vs. CIT & others (2022) 448 ITR 518 (SC). 9. We have heard the learned DR and perused....