ASHOK KUMAR MAGO,PUNE vs. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7, PUNE

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ITA 500/PUN/2024Status: DisposedITAT Pune07 June 2024AY 2020-21Bench: SHRI RAMA KANTA PANDA (Vice President), SHRI SATBEER SINGH GODARA (Judicial Member)2 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the disallowance was correct based on the Supreme Court's decision in Checkmate Services P. Ltd. The statutory due date for payment of ESI and PF contributions prevails over the due date for filing the return.

What were the facts?

The assessee appealed against disallowances of ESI and PF contributions made under Section 36(1)(va) of the Income Tax Act. These contributions were credited after the statutory due date but before the due date for filing the return under Section 139(1). The assessee did not appear for the hearing.

What were the issues?

Whether ESI and PF contributions paid after the statutory due date but before the due date of filing the return are allowable as a deduction.

Which sections of the Income-tax Act were involved?

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

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

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Income Tax Appellate Tribunal, PUNE “A” BENCH : PUNE

Before: SHRI RAMA KANTA PANDA & SHRI SATBEER SINGH GODARA

Hearing: 05.06.2024Pronounced: 07.06.2024

Order Nos.ITBA/NFAC/S/250/2022-23/1046451044(1) and 1059552777(1), dated 22.10.2022 and dated 10.01.2024, in proceedings u/s.143(1) of the Income Tax Act, 1961 (in short “the Act”); respectively.

Cases called twice. None appears at assessee’s behest. He is accordingly proceeded ex-parte.

2 ITA.Nos.500 & 501/PUN./2024

2.

Coming to the assessee’s sole substantive grievance challenging correctness of both the lower authorities action making sec.36(1)(va) disallowance(s)/addition(s) of ESI & PF contribution(s) of Rs.1,25,52,130/- and Rs.2,10,40,956/- assessment year-wise, respectively, since credited beyond the due date as per the corresponding statutes; but before the due date of filing sec.139(1) returns. 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 it is the former “due date” which would prevail over the latter one in such an instance. Rejected accordingly.

3.

These assessee’s twin appeals I.T.A.Nos.500 & 501/ PUN./2024 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 07.06.2024.

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