SUCH MEDIA PUBLICATION P LTD ,CIT (A) NFAC DELHI vs. NFAC DELHI, DELHI

ITA 66/IND/2022Status: DisposedITAT Indore08 May 2025Bench: SHRI B.M. BIYANI (Accountant Member), SHRI PARESH M. JOSHI (Judicial Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the issue is settled by the Supreme Court in Checkmate Services (P) Ltd. and subsequent High Court decisions. The disallowance made under section 143(1) for delayed payment of employee's PF/ESI contributions is upheld.

What were the facts?

The assessee made a delayed payment of employees' contributions towards PF/ESI. The AO made an addition for this amount in the intimation passed under section 143(1). The assessee's grievance was that such an adjustment could not be made under section 143(1)(a)(iv).

What were the issues?

Whether delayed payment of employees' PF/ESI contributions can be disallowed under section 143(1)(a)(iv) and if the Supreme Court decision in Checkmate Services applies to section 143(1) assessments.

Which sections of the Income-tax Act were involved?

Section 143(1)(a)(iv),Section 36(1)(va),Section 2(24)(x)

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Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Before: SHRI B.M. BIYANI & SHRI PARESH M. JOSHI

For Appellant: Shri Vijay Bansal, AR
For Respondent: Shri Ashish Porwal, Sr. DR
Hearing: 05.05.2025Pronounced: 08.05.2025

Per B.M. Biyani, AM:

This is a re-called matter. Originally this appeal was decided by Order dated

23.08.

2022 of ITAT, Indore Bench in favour of assessee based on judicial view prevalent at that time but subsequently, the Hon’ble Supreme Court in Checkmate Services (P) Ltd. Vs. CIT (2022) 143 taxmann.com 178 (SC)

settled the controversy finally in favour of revenue and against assessee. Therefore, the order passed by ITAT was re-called vide order dated

04.08.

2023 in Misc. Application No. 11/Ind/2023 and the appeal was restored. Accordingly, this appeal has come up before this bench for hearing.

The order continues below.

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