TRIO SECURITY AND INTELLIGENCE PRIVATE LIMITED,NEW DELHI vs. INCOME TAX OFFICER, NEW DELHI

This assessee’s appeal for Assessment Year 2020-21, arises against the Addl./JCIT(A), Ranchi’s DIN & order No. ITBA/APL/S/250/2024-25/1075353788(1) dated 31.03.2025, in proceedings u/s 143(1) of the Income Tax Act, 1961 (in short “the Act”).

Case called twice. None appears at the assessee’s behest. It is accordingly proceeded ex-parte.

It next emerges during the course of hearing with the able assistance coming from the Revenue side that both the learned lower authorities have disallowed the assessee’s ESI/PF claim of Rs.3,44,25,500/- in section 143(1) processing dated 24.12.2021 as upheld in the lower appellate discussion.

That being the case, the learned departmental representative vehemently argues in light of Checkmate Services P. Ltd. vs. Commissioner of Income Tax-I (2022) 448 ITR 518 (SC) that the issues is no more res integra since their lordships have settled the law in department’s favour and against the assessee that the above contributions ought to be deposited within the due date in the statute then that of filing section 139(1) return. He further quotes Woodland (Aero Club) Private Limited Vs. ACIT (2025) 178 taxmann.com 207 (Del.) that hon’ble jurisdictional high court has also held that such a disallowance could indeed form subject matter of processing u/s 143(1) of the Act. We find merit in the Revenue’s both the foregoing contentions to uphold the impugned disallowance in the assessee’s hands in very terms. Ordered accordingly.