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Income Tax Appellate Tribunal, PUNE “A” BENCH : PUNE
Before: SHRI RAMA KANTA PANDA & SHRI SATBEER SINGH GODARA
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
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.
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.