Junction box inside a closet?

I'm doing a very small wiring job for a neighbor. He built a linen closet in the corner of his bathroom, which would have resulted in the receptacle (is that the correct name for where you plug a.. plug? BTW, I am using a GFCI.) being on the back wall of the closet.He wants me to relocate the receptacle to an outside wall of the closet, still within the bathroom.

He has already run the cable, and just wants me to do the actual connections. My question: is it okay to keep the former receptacle box in place, and use it as a junction box? Both cable in and cable out have the clamps on them, there are no other holes/knockouts open, and I plan to use a blank (no holes) cover plate.

I'm hoping that having to move a pile of towels to get to the box still counts as "accessible".
Thanks in advance.

 

Yes, that would be accessible in my opinion nothing permanently fastened that needs removing but no one can read an inspectors mind.