PATRIC JOHN,TIRUVALLUR vs. ACIT, ALAPPUZHA

ITA 452/COCH/2023Status: DisposedITAT Cochin23 October 2024AY 2020-21Bench: Shri Satbeer Singh Godara (Judicial Member), Shri Amarjit Singh (Judicial Member)2 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the assessee failed to comply with the due dates for ESI & PF contributions as per the Supreme Court's decision in Checkmate Services Pvt. Ltd. The Tribunal also rejected the argument that the disallowance could not be made under Section 143(1)(a) processing, citing the Bombay High Court ruling in Rohan Korgaonkar.

What were the facts?

The assessee appealed against a disallowance of Rs. 21,35,115/- under Section 36(1)(va) for delayed ESI & PF contributions. The assessee contended compliance with the return filing due date and argued that such disallowance was not permissible under Section 143(1)(a) processing.

What were the issues?

Whether disallowance under Section 36(1)(va) is applicable for delayed ESI/PF contributions beyond the return filing due date, and if such disallowance can be made during Section 143(1)(a) processing.

Which sections of the Income-tax Act were involved?

Section 36(1)(va),Section 139(1),Section 143(1)(a)

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Cases cited in this judgment(2)Show list

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Income Tax Appellate Tribunal, COCHIN BENCH, COCHIN

Before: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Respondent: Smt. V. Swarnalatha, Sr. D.R
Hearing: 22.08.2024Pronounced: 23.10.2024

Per Bench This assessee’s appeal for A.Y. 2020-21 arises against the National Faceless Appeal Centre, Delhi [CIT(A)]’s DIN & Order No. ITBA/NFAC/S/250/2022- 23/1050132771(1) dated 25.02.2023 in proceedings u/s. 250 of the Income Tax Act, 1961 (the Act).

Case called twice. None appears at assessee’s behest. We accordingly proceed exparte.

2.

The assessee’s sole substantive ground raised in the instant appeal pleads that both the lower authorities erred in law and on facts in invoking section 36(1)(va) ESI & PF disallowance in question of Rs.21,35,115/- despite the fact that it had complied

2 Patric John with all the relevant provisions before the due date of filing section 139(1) return and a

The order continues below.

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