CAST PROFILES PRIVATE LTD,KALUNGA vs. ITO, WARD 3 , RAURKELA, RAURKELA

1 ITA No.234/CTC/2026 Assessment Year: 2018-19

IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/SHRI GEORGE MATHAN, JUDICIAL MEMBER AND RAJESH KUMAR, ACCOUNTANT MEMBER ITA No.234/CTC/2026 Assessment Year: 2018-19 Cast Profiles Private Ltd Vs. ITO, Ward-3, Rourkela Industrial Estate, I.D.C Kalunga, Rourkela, 770031 PAN/GIR No. AABCC 3305 Q (Appellant) .. ( Respondent) Assessee by : Shri J.M.Pattnaik, Adv Revenue by : Shri Vijaya Singh, ld Sr. DR Date of Hearing : 27/05/2026 Date of Pronouncement : 27/05/2026

O R D E R Per Bench This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi dated 23/01/2026 in Appeal No.NFAC/2017-18/10395770 for the assessment year 2018-19. 2. Shri J.M.Pattnaik, ld AR appeared for the assessee and Shri Vijaya Singh, ld Sr. DR appeared for the revenue. 3. It was fairly agreed by both the sides that the issue in the appeal is in regard to delay in payment of PF and ESI. It was submitted by ld Sr DR that the issue now stands squarely covered by the Hon’ble Supreme court judgment in the case of Checkmate Services Pvt Ltd v. CIT, 449 ITR 1 (SC). It was the submission that the appeal is liable to be dismissed as there is delay in making payment in regard to

2 ITA No.234/CTC/2026 Assessment Year: 2018-19 employers’ contribution to PF and ESIC. It was the submission by ld AR that the decision of Hon’ble Supreme Court in the case of Checkmate Services (supra) is only on the issue of employee’s contribution and not employers’ contribution. 4. We have considered the rival submissions. As it is noticed that the delay of payment in respect of PF contribution of employees and employers is covered by the decision of the Hon’ble Supreme Court in the case of Checkmate Services pvt Ltd (supra), respectfully following the principles laid down by the Hon’ble Supreme Court, as there is delay in payment in respect of both employees and employer’s contribution within the due date prescribed under the Act, we dismiss the appeal of the assessee. 5. In the result, appeal of the assessee stands dismissed. Order dictated and pronounced in the open court on 27/05/2026. Sd/- Sd/- (RAJESH KUMAR) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack ; Dated 27/05/2026 RS Copy of the Order forwarded to : 1. The Appellant: Cast Profiles Private Ltd Industrial Estate, I.D.C Kalunga, Rourkela, 770031

By order Asst. Registrar. ITAT, Cuttack