BHATIA CORPORATION PRIVATE LIMITED,KOTA vs. DCIT/ACIT, CIRCLE-2, KOTA, KOTA

ITA 800/JPR/2026Status: DisposedITAT Jaipur08 September 2026AY 2021-226 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the Supreme Court's decision in Checkmate Service Pvt. Ltd. remains the law of the land, even though a Special Leave Petition on a similar issue was admitted in the case of Woodland (Aero Club) Private Limited. Therefore, the disallowance of delayed payments was correctly made.

What were the facts?

The assessee had deposited employees' contribution to ESI and PF after the due date prescribed by law but before the due date for filing the return of income. The AO made an addition for this delayed deposit, which was confirmed by the CIT(A) relying on the Supreme Court's decision in Checkmate Service Pvt. Ltd.

What were the issues?

Whether delayed deposit of employees' contribution to ESI and PF, made before the due date of filing the return of income, is allowable as a deduction. Whether an admitted SLP on a similar issue overrides an existing Supreme Court judgment.

Which sections of the Income-tax Act were involved?

Section 36(1)(va),Section 139(1),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR BENCHES, “A” BENCH, JAIPUR

Before: SMT. ANNAPURNA GUPTA & SHRI UDAYAN DAS GUPTA

For Appellant: Adv &
Hearing: 01.07.2026Pronounced: 08.09.2026

Per Annapurna Gupta, AM:- Both appeals pertain to the same assessee and have been filed against separate orders passed by the Office of the Commissioner of Income Tax, Appeal Addl/JCIT (A)-11, Mumbai (hereinafter referred to as “Ld. CIT(A)”) both dated 27.01.2026 for AY 2020-21 and 2021-

P a g e | 2 ITA No.797 and 800/JPR/2026 Bhatia Corporation Private Limited 22 respectively under Section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”). It was common ground that, the issues arising in both the appeals are identical; therefore, the appeals were taken up together for hearing a

The order continues below.

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