K. Raviraja Pandian, J.

The revenue on appeal against the order of the Tribunal dated 28.04.2006 made in ITA No.719/Mds/2004. The relevant assessment year is 2000-2001.

2. The assessee company is engaged in the business of manufacture and trading in computer system. For the assessment year 2000-01, the company filed its return of income under section 143(1). The assessing officer disallowed the payment of provident fund and ESI contribution as the payments were made belatedly in terms of Section 43B. Aggrieved by the order of the Assessing Officer, the assessee filed an appeal before the Commissioner of Income Tax (Appeals), who partly allowed the appeal by directing the Assessing Officer to restrict the disallowance to Rs.37,692/- on the ground that they were paid within the grace period allowed under the statute. Aggrieved by that portion of the order of the Commissioner of Income Tax (Appeal), which went against the assessee, the assessee filed further appeal before the Income Tax Appellate Tribunal. The Tribunal, following the decision of the Special Bench rendered in the case of M/s Kwality Milk Foods Ltd., vs. The ACIT made in I.T.A.No.856/Mds/06, dated 16.03.2006,