2025 (10) TMI 1288

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..... 2. At the outset of hearing, no one attended on behalf of the Assessee. No written submission or adjournment letter was filed. Earlier the case was fixed for hearing on 10.06.2025 and 28.07.2025, no one attended for hearing on these dates on behalf of the Assessee. Submission of ld. DR : 3. Ld. Departmental Representative(ld. DR) for the Revenue relied on the order of AO and ld. Commissioner of Income Tax(Appeal)[ld. CIT(A)]. Ld. DR relied on the decision of Hon'ble Supreme Court in the case of Checkmate Services Private Limited vs CIT in Civil Appeal No.2833 of 2016 order dated 12.10.2022. Findings & Analysis : 4. We have heard ld. DR for the Revenue and perused the records. In this case, Assistant Director of Income Tax(C....

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.... the case of Checkmates Services Pvt. Ltd., vs. CIT [2022] 448 ITR 518 vide order dated 12.10.2022, the Hon'ble Supreme Court held as under : "54. In the opinion of this Court, the reasoning in the impugned judgment that the non-obstante clause would not in any manner dilute or override the employer's obligation to deposit the amounts retained by it or deducted by it from the employee's income, unless the condition that it is deposited on or before the due date, is correct and justified. The non-obstante clause has to be understood in the context of the entire provision of Section 43B which is to ensure timely payment before the returns are filed, of certain liabilities which are to be borne by the assessee in the form of t....

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....laid down the law that Employees Contribution towards ESI/PF if not deposited within the time mentioned in the respective welfare laws, it will not be allowed as deduction. 9. In the case under consideration, Employees Contribution towards ESI/PF were not deposited within the due dates mentioned in the respective statutes. Hence, respectfully following the Hon'ble Supreme Court(supra), we uphold the order under section 143(1) and order under section 250 of the Act. Accordingly, grounds of appeal raised by the assessee are dismissed. 10. Though assessee has raised many grounds, the basic issue is disallowance of Employees Contribution towards ESI/PF. Therefore, we are not discussing each and every ground separately. In one ground, Asse....