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Income Tax Appellate Tribunal, NAGPUR “SMC” BENCH : NAGPUR
Before: SHRI SATBEER SINGH GODARA
[THROUGH VIRTUAL HEARING AT PUNE] BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER I.T.A.No.69/NAG./2023 Assessment Year 2014-2015 Pride Distributors Pvt. Ltd., Shop No.1, CA Road, The ACIT, Circle-4, Gandhi Grain Market, Aaykar Bhavan, Civil vs. Nagpur – 440 010. Lines, Nagpur – 440 006 Maharashtra. Maharashtra. PAN AAFCP4819A (Appellant) (Respondent) -None- For Assessee : For Revenue : Shri Abhay Y Marathe, Sr.DR Date of Hearing : 26.03.2024 Date of Pronouncement : 22.04.2024 ORDER This assessee’s appeal for assessment year 2014-2015, arises against the National Faceless Appeal Centre [in short the “NFAC”] Delhi’s Din and Order No. ITBA/NFAC/S/250/2022- 23/1048148656(1), dated 21.12.2022, involving proceedings u/s. 143(3) of the Income Tax Act, 1961 (in short “the Act”).
Case called twice. None appears at assessee’s behest. It is accordingly proceeded ex-parte.
Coming to the assessee’s sole substantive grievance challenging correctness of both the lower authorities action making sec.36(1)(va) r.w.s.2(24)(x) disallowance/addition of ESI & PF contribution since credited beyond the “due” date as per the corresponding statutes; than the “due date” u/s.139(1) of the Act.
2 ITA.No.69/NAG./2023 Learned DR submitted that hon’ble apex court’s recent landmark decision in Checkmate Services P. Ltd., & Ors. vs. CIT & Ors. [2022] 448 ITR 518 (SC) has already settled the law in Revenue’s favour. That being the clinching case, I find no merit in assessee’s instant sole substantive grievance. Ordered accordingly.
Delay of 28 days in filing the instant appeal is condoned as per assessee’s solemn averments in light of Collector, Land Acquisition vs., MST Katiji [1987] 167 ITR 471 (SC) having settled the law long back that all such technical aspects must make a way for the cause of substantial justice.
This assessee’s appeal is dismissed in above terms.
Order pronounced in the open Court on 22.04.2024.