RATUL DUTTA,KOLKATA vs. ADIT-CPC, ITO,50(1) , KOLKATA

| आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, KOLKATA BEFORE DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER & SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER I.T.A. No. 253/Kol/2023 Assessment Year: 2020-21 Ratul Dutta ADIT – CPC, Bangalore 24, AC Sarkar Road Vs Kolkata - 700076 [PAN : AKJPD8614Q] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Swati Baid, FCA Revenue by : Mr/Ms S. Datta, CIT D/R सुनवाई क" तारीख/Date of Hearing : 05/07/2023 घोषणा क" तारीख /Date of Pronouncement: 14/07/2023 आदेश/O R D E R PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The present appeal is directed at the instance of the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter the “ld. CIT(A)”) dt. 06/02/2023, passed u/s 250 of the Income Tax Act, 1961 (“the Act”) for the Assessment Year 2020-21. 2. The sole grievance of the assessee is that the ld. CIT(A) erred in confirming the disallowance made u/s 43B of the Act at Rs. 13,26,510/- on account of employees’ contribution to PF & ESI. 3. We have heard rival contentions and perused the material placed before us. It is an admitted fact that the alleged sum was paid after the due date prescribed under the relevant Act. The Hon’ble Supreme Court in the case of Chekmate Services Pvt. Ltd. Vs. CIT (2022) 143 taxmann.com 178 (SC) has held that “deduction u/s 36(1)(va) in respect of delayed deposit of amount collected towards employees’

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contribution to PF cannot be claimed when deposited within the due date of filing of return even when read with Section 43B of the Income-tax Act,1961.” Accordingly, the sum is not allowable u/s 36(1)(va) of the Act and is deemed to be income u/s 2(24)(x) of the Act. Accordingly, we dismiss all the effective grounds raised by the assessee. 4. In the result, appeal of the assessee is dismissed. Order pronounced in the Court on 14th July, 2023 at Kolkata. (SONJOY SARMA) ACCOUNTANT MEMBER Kolkata, Dated 14/07/2023 *SC SrPs आदेश क" "ितिलिप अ"ेिषत/Copy of the Order forwarded to : 1. अपीलाथ" / The Assessee 2. ""यथ" / The Respondent 3. संबंिधत आयकर आयु" / Concerned Pr. CIT 4. आयकर आयु" अपील ( ) / The CIT(A)- 5. िवभागीय "ितिनिध ,आयकर अपीलीय अिधकरण, कोलकाता/DR,ITAT, Kolkata, 6. गाड" फाई/ Guard file.

आदेशानुसार/ BY ORDER,