AFTAB ALAM,KOLKATA vs. DCIT,WARD NO.33(2), KOLKATA., KOLKATA

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ITA 972/KOL/2023Status: DisposedITAT Kolkata30 November 2023AY 2018-193 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, following the Supreme Court's decision in Checkmate Services (P.) Ltd., held that strict compliance with Section 36(1)(va) is mandatory for claiming deductions on employees' PF & ESI contributions. Provisions of Section 43B cannot be applied in such cases.

What were the facts?

The assessee's appeal concerns the disallowance of Rs. 18,86,294/- made by the Assessing Officer/CPC for delayed deposit of employees' contribution to PF & ESI. The assessee did not appear for the hearing.

What were the issues?

Whether disallowance of employees' contribution to PF & ESI, deposited after the due date, is justified. Applicability of Section 43B to employees' contribution to PF & ESI.

Which sections of the Income-tax Act were involved?

Section 36(1)(va),Section 2(24)(x),Section 43B

AI-generated summary — verify with the full judgment below

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Income Tax Appellate Tribunal, “SMC” BENCH, KOLKATA

Before: SHRI SANJAY GARG, HON’BLE & DR. MANISH BORAD, HON’BLE

Hearing: 15/11/2023Pronounced: 30/11/2023

O R D E R

PER DR. MANISH BORAD, ACCOUNTANT MEMBER :

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