2025 (4) TMI 2079

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....ORDER PER SHAMIM YAHYA, AM : The Assessee has filed the instant Appeal against the Order of the Ld. Addl/JCIT(Appeal)-1, Noida dated 03.01.2024, relating to assessment year 2021-22 on the following grounds:- 1. That in the present case, employees' contribution Rs. 7,53,68,295/- towards ESIC and EPF was paid after due dates prescribed under the respective Acts of ESIC and PEF. In the....

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....11.2022 ITA No. 1635/Del/2021 and of the ITAT Bombay dated 7.12.2022 ITA No. 2376/Mum2021 and dated 27.4.2022 ITA No. 1785/Mum/2021. 2. Brief facts of the case are that in this case, the employees' contribution Rs. 7,53,68,295/- towards ESIC & EPF was paid after due dates prescribed under the respective Acts of ESIC & EPF and vide intimation u/s. 143(1) of the Act, the said amount has been adde....

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....nd has been decided in favour of the Revenue by the decision of the Hon'ble Apex Court in the case of Checkmate Services Pvt. Ltd. vs. CIT-I., (Supra), hence, ld. CIT(A) has rightly dismissed the appeal of the assessee by relying upon the aforesaid decision of the Hon'ble Apex Court, which do not require any interference on our part. 5. We have heard the Ld. DR and perused the records, we find ....