COMMANDO MUSCLE POWER PRIVATE LIMITED,DELHI vs. ACIT, CIRCLE-13(1), DELHI
Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Satbeer Singh Godara
These assessee’s twin appeals in ITA Nos. 5308 &
5309/Del/2025 for Assessment Years 2022-23 & 2023-24, arise against the Addl./JCIT(A)-1, Ludhiana’s DIN & order No.
ITBA/APL/S/250/2025-26/1079056744(1)
&
1079059268(1) both dated 30.07.2025, in proceedings u/s 143(1) of the Income Tax Act, 1961 (in short “the Act”), respectively.
Cases 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(s); involving varying sums, in section 143(1) processing(s) as upheld in the lower appellate discussion.
ITA No. 5308 & 5309/Del/2025
Commando Muscle Power Pvt. Ltd.
2
4. 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. She further quotes Woodland (Aero Club)
(Del.) that hon’ble juri ictional high court has further held that such a disallowance could indeed form subject matter of processing u/s 143(1) of the Act. I find merit in the Revenue’s both the foregoing contentions to uphold the impugned disallowance in the assessee’s hands. Ordered accordingly.
These assessee’s twin appeals ITA Nos. 5308 & 5309/Del/2025 are dismissed. A copy of this common order be placed in the respective case files. Order Pronounced in the Open Court on 08/10/2025. (Satbeer Singh Godara)
Judicial Member
Dated: 08/10/2025
*Subodh Kumar, Sr. PS*