KARTHIKEYAN SANGEEVI RAJA SUJJUR,CHENNAI vs. ITO NON- CORP. WARD-1(2), CHENNAI

PDF · subscribers
ITA 955/CHNY/2023Status: DisposedITAT Chennai28 November 2023AY 2020-212 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The tribunal held that since the CIT(A)'s decision was based on a binding judicial precedent, it did not require any interference. Therefore, the disallowance was upheld.

What were the facts?

The assessee's deduction for employees' contribution to PF and ESI was disallowed by the AO under Section 154 for late payment. The CIT(A) confirmed this disallowance, relying on the Supreme Court's decision in Checkmate Services P. Ltd.

What were the issues?

Whether the disallowance of deduction for employees' contribution to PF and ESI paid after the due date is justified, following the Supreme Court's decision in Checkmate Services P. Ltd.

Which sections of the Income-tax Act were involved?

Section 154,Section 36(1)(va),Section 2(24)(x)

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, “B” BENCH, CHENNAI

Before: HON’BLE SHRI MAHAVIR SINGH, VP & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

आयकर अपीलीय अिधकरण “बी” �ायपीठ चे�ई म�। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय �ी महावीर िसंह, उपा ! एवं माननीय �ी मनोज कुमार अ&वाल ,लेखा सद) के सम!। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ (िनधा*रण वष* / Assessment Year: 2020-21) Shri Karthikeyan Sanjeevi Raja Sujjur ITO, बनाम No.1A, Block 3, Bajaj Apartments, Non-Corporate Ward-1(2) / Vs. Nandanam, Chennai-600 035. Chennai. �थायीलेखासं./जीआइआरसं./PAN/GIR No. AXAPS-7114-G (अपीलाथ�/Appellant) : (� थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Shri Yeshwanth (CA) for Ms. T.V.Muthu Abirami (Advocate) -Ld. AR � थ�कीओरसे/Respondent by : Shri D.Hema Bhupal (JCIT)-Ld.Sr. DR सुनवाईकीतारीख/Date of Hearing : 28-11-2023 घोषणाकीतारीख /Date of Pronouncement : 28-11-2023 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)

1.

Aforesaid appeal by assessee for Assessment Year (AY) 2020-21 arises out of the order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 20-07-2023 in the matter of rectification order passed by the Ld. Assessing Officer [AO] u/s. 154 of the Act on 16-03-2023.

2.

It transpires that an order u/s 154 was passed by Ld. AO disallowing deduction of Rs.27.10 Lacs u/s 36(1)(va) r.w.s. 2(24)(x) since the assessee made payment of employees’ contribution towards PF and ESI beyond due date as specified in respective acts. The Ld. CIT(A), considering the decision of Hon’ble Supreme Court in bunch of appeals titled as Checkmate Services P. Ltd. Vs CIT (143 Taxmann.com 178), confirmed the disallowance against which the assessee is in further appeal before us. 3. Since the adjudication of Ld. CIT(A) follows a binding judicial precedent, the same do not require any interference on our part. 4. The appeal stands dismissed.

Order pronounced in open court on 28th November, 2023.

More judgments on Section 154

All 8,676 judgments and leading authorities on Section 154 →

Recent GST High Court judgments

Search GST case law →