M/S VARSHA CONSTRUCTION,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), RAIPUR

ITA 5/RPR/2023Status: DisposedITAT Raipur22 January 2025AY 2019-20Bench: SHRI RAVISH SOOD (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)14 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the disallowance of employee's ESIC contribution paid after the due date, even if paid before the return filing date, is justified. This is in line with the Supreme Court's decision in Checkmate Services (P) Ltd.

What were the facts?

The assessee filed its return of income, which was processed under section 143(1) of the Income Tax Act. A disallowance was made for employee's ESIC contribution paid after the due date but before the return filing due date.

What were the issues?

Whether employee's ESIC contribution paid after the statutory due date but before the return filing due date is allowable as a deduction. Applicability of Supreme Court's decision in Checkmate Services (P) Ltd.

Which sections of the Income-tax Act were involved?

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

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Income Tax Appellate Tribunal, RAIPUR BENCH, RAIPUR

Before: SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM

Hearing: 21.01.2025

PER ARUN KHODPIA, AM:

The captioned appeal filed by the assessee against the order of the Commissioner of Income Tax (Appeals), Income Tax Department, National Faceless Appeal Centre, Delhi, dated 10.11.2022, decided against the appeal of the assessee filed against the intimation u/s.143(1) of the Income Tax Act, 1961 (in short “the Act”) dated 03.01.2021. 2. The assessee has raised the following grounds of

The order continues below.

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