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Income Tax Appellate Tribunal, COCHIN BENCH, COCHIN
Before: Shri Satbeer Singh Godara & Shri Amarjit Singh
O R D E R Per Bench These assessee’s twin appeals arise against orders of the National Faceless Appeal Centre , Delhi [CIT(A)] in proceedings u/s. 250 of the Income Tax Act, 1961 (the Act) as under: - DIN & Order No. Date No. 1 154/Coch/2023 2018-19 ITBA/NFAC/S/250/2022- 29.12.2022 23/1048344724(1) 2 155/Coch/2023 2019-20 ITBA/NFAC/S/250/2022- 29.12.2022 23/1048344764(1)
Heard both parties. Case files perused.
& 155/Coch/2023 Kerala Cars Pvt. Ltd.
The assessee’s identical sole substantive ground raised in both these appeals challenges the correctness of the learned lower authorities’ action making section 36(1)(va) PF & ESI disallowance/ addition of Rs. 42,03,934/- each on the ground that it had failed to credit the said dues regarding employees’ contribution in the prescribed account within the “due” date of the said statute only. Learned counsel’s vehement contention before us is that the assessee had duly complied with the relevant statutory provisions before the “due” date of filing the return u/s. 139(1) of the Act.
The Revenue's case on the other hand is that the assessee's instant sole substantive ground is no more res integra as per [2022] 448 ITR 518 (SC) Checkmate Services Pvt. Ltd. vs. CIT going against the assessee.
Faced with this situation, learned counsel has raised yet another argument that both the lower authorities have invoked section 143(1)(a)(v) "processing" disallowance than by going regular assessment u/s. 143(3) of the Act.
We note in this factual backdrop that case law Rohan Korgaonkar vs. DCIT [2024] 298 Taxman 159 (Bom.) had already rejected the assessee's very stand thereby deciding the issue in Revenue's favour. Rejected accordingly.
These assessee's twin appeals & 155/Coch/2023 are dismissed in above terms. A copy of this common order be placed in the respective case files.
Order pronounced in the open court on 23rd October, 2024.