2025 (3) TMI 2287

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....ESH KUMAR, AM: This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the "Ld. CIT(A)"] dated 05.11.2024 for the AY 2022-23. 02. The only issue raised by the assessee is against the confirmation of addition of Rs. 5,18,414/- by the ld. CIT(A) as made by the ld. AO(CPC) on account of delayed payment of PF and ESI....

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....in Checkmate Services Pvt. Ltd. Vs. CIT (2022) 143 taxmann.com 178 (SC) dated 12.10.2022, on the ground that the employees' contributions were made beyond the due date as provided in the respective Acts. 05. After hearing the rival contentions and perusing the materials available on record including evidences of banking portal being unavailable on the last date of payments i.e. on 15.06.2021. A....