DAR AL-HANDASAH CONSULTANTS (SHAIR AND PARTNERS) INDIA PRIVATE LIMITED ),PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX , PUNE

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ITA 1353/PUN/2026Status: DisposedITAT Pune14 July 2026AY 2018-195 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal upheld the CIT(A)'s order, dismissing the ground related to delayed PF/ESI deposit as it was an issue from the CPC intimation, not the AO's assessment order. The bonus issue was also dismissed as it was already set aside for fresh adjudication.

What were the facts?

The assessee's appeal concerned disallowance of employee PF/ESI contributions due to delayed deposit and disallowance of bonus payable. The CIT(A) dismissed the appeal, stating the issue of delayed PF/ESI deposit did not arise from the AO's order but from a CPC intimation, and the bonus issue was already set aside for fresh adjudication.

What were the issues?

Whether disallowance of employee PF/ESI contributions made by CPC due to delayed deposit is appealable, and the status of the bonus disallowance issue.

Which sections of the Income-tax Act were involved?

Section 36(1)(va),Section 43B,Section 143(1),Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH “A”, PUNE

Before: SHRI R. K. PANDA & Ms. ASTHA CHANDRA

For Appellant: Shri Saurabh Kulkarni
For Respondent: Shri Mithun Shete, CIT-DR

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER ITA No.1353/PUN/2026 Assessment year : 2018-19 Dar Al Handasah Consultants DCIT, Circle 1(1), Pune (Shair and Partners) India Pvt Ltd Tower 11, Wing A and B, Level 2, Vs. Cybercity, Hadapsar, Magarpatta City, Pune – 411013 PAN: AACCD6524H (Appellant) (Respondent) Assessee by : Shri Saurabh Kulkarni Department by : Shri Mithun Shete, CIT-DR Date of hearing : 07-07-2026 Date of pronouncement : 14-07-2026 O R D E R PER R.K. PANDA, VP:

This appeal filed by the assessee is directed against the order dated 13.01.2026 of the Ld. CIT(A) / NFAC, Delhi relating to assessment year 2018-19.

2.

The first issue raised by the assessee in the grounds of appeal relate to the disallowance of expenditure in respect of employees’ contribution to Provident Fund (PF) and Employee State Insurance (ESI).

3.

After hearing both the sides we find the CPC in the instant case has passed an order u/s 143(1) of the Income Tax Act, 1961 (hereinafter referred to as ‘the

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Act’) disallowing the claim of expenditure in respect of employees’ contribution to PF and ESI u/s 36(1)(va) of the Act on account of delay in depositing the same. We find the Ld. CIT(A) / NFAC dismissed the appeal filed by the assessee on the ground that the assessee filed appeal against the assessment order dated 01.09.2021 which does not involve the issue of disallowance u/s 36(1)(va) and therefore, this ground was not taken up for adjudication in the current proceedings. He accordingly dismissed the appeal. It is an admitted fact that in the order passed u/s 143(3) of the Act, the Assessing Officer has not made any addition on account of delay in deposit of employees’ contribution to PF and ESI and it was added by the CPC, therefore, the proper course should have been to raise this issue in the appeal against the intimation passed u/s 143(1). The assessee has accepted the same and has not raised any ground in the appeal filed against the intimation u/s 143(1). Therefore, this ground has to be dismissed. Even otherwise also, it is an admitted fact that the employees’ contributions to PF and ESI were deposited after the specified due date. Therefore, in view of the decision of the Hon’ble Supreme Court in the case of Checkmate Services P. Ltd. & Ors. Vs. CIT & Ors (2022) 448 ITR 518 (SC), the same has to be disallowed. Accordingly, the first issue raised by the assessee in the grounds of appeal is dismissed.

4.

The second issue raised by the assessee in the instant appeal relates to the disallowance u/s 43B of the Act amounting to Rs.3,69,50,000/- in respect of bonus payable to the employees.

3 ITA No.1353/PUN/2026

5.

After hearing both the sides, we find the Ld. CIT(A) / NFAC while dismissing the grounds raised by the assessee held as under:

6.

We find the assessee has filed an appeal against the order passed u/s 143(1) before the Ld. CIT(A) / NFAC which was upheld by him and on further appeal before the Tribunal the issue has been set aside to the file of the Ld. CIT(A) / NFAC for fresh adjudication. Under these circumstances, we do not find any infirmity in the order of the Ld. CIT(A) / NFAC holding that the issue is not arising out of the order passed by the Assessing Officer u/s 143(3) and the order of the Ld. CIT(A) / NFAC sustaining the addition made by the CPC in the intimation passed u/s 143(1) has already been set aside to the file of the Ld. CIT(A) / NFAC for fresh adjudication. Accordingly, the order of the Ld. CIT(A) / NFAC is upheld and the ground raised by the assessee is accordingly dismissed.

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7.

In the result, the appeal filed by the assessee is dismissed.

Order pronounced in the open Court on 14th July, 2026.

Sd/- Sd/- (ASTHA CHANDRA) (R. K. PANDA) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; दिन ांक Dated : 14th July, 2026 GCVSR Digitally signed by Gajjala Gajjala Chinna Chinna Venkata Subba Reddy Venkata Subba Reddy Date: 2026.07.14 13:33:19 +05'30' आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to: अपील र्थी / The Appellant; 1. प्रत्यर्थी / The Respondent 2. 3. The concerned Pr.CIT, Pune 4. DR, ITAT, ‘A’ Bench, Pune ग र्ड फ ईल / Guard file. 5. आदेशानुसार/ BY ORDER, // True Copy // Assistant Registrar आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune

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S.No. Details Date Initials Designation 1 Draft dictated on 07.07.2026 Sr. PS/PS 2 Draft placed before author 09.07.2026 Sr. PS/PS Draft proposed & placed before 3 JM/AM the Second Member Draft discussed/approved by 4 AM/AM Second Member Approved Draft comes to the 5 Sr. PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr. PS/PS 7 Date of uploading of Order Sr. PS/PS 8 File sent to Bench Clerk Sr. PS/PS Date on which the file goes to 9 the Office Superintendent Date on which file goes to the 10 A.R. 11 Date of Dispatch of order

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