BOSE MANAGEMENT SERVICES PVT. LTD.,KOLKATA vs. I.T.O., WARD - 6(1), KOLKATA, KOLKATA

PDF · subscribers
ITA 435/KOL/2022Status: DisposedITAT Kolkata08 May 2024AY 2018-2019Bench: DR. MANISH BORAD, HON’BLE (Accountant Member), SHRI PRADIP KUMAR CHOUBEY, HON’BLE (Judicial Member)3 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that deduction under Section 36(1)(va) for delayed deposit of employees' contribution to PF/ESI cannot be claimed, even if deposited before the return filing due date, following the Supreme Court's decision in Checkmate Services Pvt. Ltd.

What were the facts?

The assessee's appeal was against an order related to the disallowance of Rs. 12,17,279/- for delayed deposit of employees' contribution to PF & ESI. Initially, the tribunal had decided in favor of the assessee, but the order was recalled.

What were the issues?

Whether delayed deposit of employees' contribution to PF/ESI, even if made before the due date of filing the return of income, is eligible for deduction under Section 36(1)(va) read with Section 43B.

Which sections of the Income-tax Act were involved?

Section 36(1)(va),Section 43B,Section 2(24)(x)

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, “SMC” BENCH, KOLKATA

Before: DR. MANISH BORAD, HON’BLE & SHRI PRADIP KUMAR CHOUBEY, HON’BLE

Hearing: 01/05/2024Pronounced: 08/05/2024

O R D E R

PER DR. MANISH BORAD, ACCOUNTANT MEMBER :

1.

The present appeal is directed at the instance of the assessee against the order of the National Faceless Appeal Centre (hereinafter the “ld. CIT(A)”) dt. 30/05/2022, passed u/s 250 of the Income Tax Act, 1961 (“the Act”) for the Assessment Year 2018-19.

2.

When the case was called for hearing, none appeared on behalf of the assessee. No application for adjournment has been filed. Under these circumstances, we proceed to adjudicate the instant appeal ex- parte qua the assessee, on the basis of available records and hearing the ld. D/R.

More judgments on Section 36(1)(va)

All 6,054 judgments and leading authorities on Section 36(1)(va) →

Recent GST High Court judgments

Search GST case law →