M/S DAULATARAM ENGINEERING SERVICES P.LTD,MANDIDEEP vs. THE ADIT/CPC , BANGALORE

ITA 244/IND/2023Status: DisposedITAT Indore08 May 2025AY 2019-2020Bench: SHRI B.M. BIYANI (Accountant Member), SHRI PARESH M. JOSHI (Judicial Member)14 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal upheld the disallowances, following the Supreme Court's decision in Checkmate Services Pvt. Ltd. The Tribunal also held that the disallowances were validly made under Section 143(1) and dismissed the challenge to the interest levy.

What were the facts?

The assessee challenged disallowances made under Section 143(1) for delayed payment of employee contributions to PF/ESI. The assessee also questioned the validity of these disallowances under Section 143(1) and the levy of interest.

What were the issues?

Whether delayed deposit of employee contributions to PF/ESI beyond the statutory due dates can be disallowed as expenditure. Whether such disallowances are permissible under Section 143(1) of the Act.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 43B,Section 36(1)(va),Section 2(24)(x),Section 234A,Section 234B,Section 234C

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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:

Feeling aggrieved by order of first appeal dated 25.04.2023 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A)”] which in turn arises out of intimation of assessment dated 07.05.2020 passed by learned ADIT, CPC, Bangalore [“AO”] u/s 143(1) of Income-tax Act, 1961

[“the Act”] for Assessment-Year [“AY”] 2019-20, the assessee has filed this appeal on following grounds:

“1. That on the facts and in the circumstances of the case and in law, the learned CIT(A) erred and not justified in disallowing the Daulataram Engineering Services Pvt. Ltd. I.T.A. No. 244/Ind/2

The order continues below.

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