SAMADHIYA INFRATECH PRIVATE LIMITED,NEW DELHI vs. ITO, WARD 22(1), DELHI

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ITA 4984/DEL/2026Status: DisposedITAT Delhi31 July 2026AY 2021-223 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 disallowances under Section 36(1)(va) for delayed ESI/PF deposits are valid, following the Supreme Court's decision in Checkmate Services Pvt Ltd. The argument that such disallowances cannot be made under Section 143(1) processing was also rejected based on a Delhi High Court ruling.

What were the facts?

The assessee filed appeals against disallowances made under Section 36(1)(va) of the Income Tax Act concerning ESI/PF contributions. The appeals were filed with a significant delay, which the tribunal condoned.

What were the issues?

Whether disallowances for delayed ESI/PF deposits under Section 36(1)(va) are permissible, and if such disallowances can be made during Section 143(1) processing.

Which sections of the Income-tax Act were involved?

Section 36(1)(va),Section 143(1),Section 139(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: “SMC” NEW DELHI

Before: SHRI SATBEER SINGH GODARA

Hearing: 16.07.2026Pronounced: 16.07.2026

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER ITA Nos.4983 & 4984/Del/2026 Assessment Years: 2020-21 & 2021-22 Samadhiya Infratech Pvt. Vs. Income Tax Officer, Ltd., Ward-22(1), 205, Vasant Complex, Delhi 38 Veer Savarkar Block, New Delhi PAN: AAWCS9771K (Appellant) (Respondent)

Assessee by Sh. Ravi Pratap Mall, Adv. Department by Sh. Manoj Kumar, Sr. DR

Date of hearing 16.07.2026 Date of pronouncement 16.07.2026 ORDER These assessee’s twin appeals ITA Nos.4983 & 4984 for assessment years 2020-21 & 2021-22 arises against the Commissioner of Income Tax (Appeals)/Addl./JCIT(A)-2, Surat’s orders, both dated 05.03.2024, having DINs and orders no. ITBA/APL/S/250/2023-24/1062042346(1) & 1062043613(1), involving proceedings under section 143(1) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’); respectively. Heard both the parties. Case file perused.

ITA Nos.4983 & 4984/Del/2026

2.

Delay of 700 days in filing both the assessee’s instant appeals are condoned in larger interest of justice and in light of Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC). 3. Suffice to say, the assessee’s identical sole substantive ground canvassed in both the instant appeals seeks to reverse the learned lower authorities’ respective findings invoking section 36(1)(va) ESI/PF disallowances involving varying sums forming the subject matter of tribunal’s apt adjudication. 4. It could be hardly any dispute between the parties that the hon’ble apex court’s landmark decision in Checkmate Services Pvt Ltd Vs. CIT [2022] 143 taxmann.com 278 (SC) has already settled the issue against the assessee and in favour of the department that such ESI/PF issue covered under section 36(1)(va) of the Act ought to be deposited in the prescribed account on or before the due date under the corresponding statute than that of filing section 139(1) return. 5. Faced with this situation, learned counsel raises yet another legal argument that such a disallowance could not be invoked in section 143(1) processing going by Raj Kumar Bothra Vs. DCIT,

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ITA Nos.4983 & 4984/Del/2026

(2025) 174 taxmann.com 1199 (Chhattisgarh). I am afraid that the assessee’s instant legal argument hardly carries any merit once the the matter stands settled in hon’ble jurisdictional high court’s decision in Woodland (Aero Club) (P.) Ltd. Vs. ACIT (2025) 178 taxmann.com 207 (Del.). Rejected accordingly. No other ground or argument has been pressed. 6. This assessee’s twin appeals ITA Nos.4983 & 4984/Del/2026 are dismissed. A copy of this common order be placed in the respective case files. Order pronounced in the open court on 16th July, 2026 Sd/- (SATBEER SINGH GODARA) JUDICIAL MEMBER Dated: 31st July, 2026. RK/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi

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