M/S. ICON DRUGS PVT. LTD.,NAGPUR vs. CPC, INCOME TAX OFFICER, WARD3(4), NAGPUR

IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR – VIRTUAL COURT BEFORE SHRI S. S. GODARA, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.68 & 69/NAG/2022 िनधा�रण वष� / Assessment Years : 2018-19 & 2019-20 M/s. Icon Drugs Pvt. Ltd., Vs. CPC Jurisdictional A.O. – 201, Saidarshan Complex, ITO, Ward- 3(4), Nagpur. Wardha Road, Vivekanand Nagar, Nagpur- 440015. PAN : AABCI1210L Appellant Respondent Assessee by : Shri R. K. Ganeriwala Revenue by Shri G. J. Ninawe : Date of hearing : 02.11.2022 Date of pronouncement : 27.12.2022 आदेश / ORDER PER S. S. GODARA, JM: These assessee’s twin appeals for the assessment years 2018-19 and 2019-20 arise against the National Faceless Appeal Centre “NFAC” Delhi’s separate orders dated 22.03.2022 and 26.03.2022 respectively in case no. ITBA/NFAC/S/250/2021- 22/1041224953(1) and ITBA/NFAC/S/250/2021-22/1041666269(1) respectively; in proceedings u/s 143(1) of the Income Tax Act, 1961; in short “the Act”. Heard both the parties. Case files perused. 2. It is noticed at the outset that the assessee’s instant twin appeals raise as many as identical issues each. It first and foremost substantive ground challenges both the learned lower authorities’

2 ITA Nos.68 & 69/NAG/2022 action disallowing employees share of contribution in provident fund of Rs.69,617/- in A.Y. 2018-19 and Rs.37,344/- in A.Y. 2019-20; respectively. Learned counsel’s sole argument during the course of hearing is that the assessee has credited the same before due date of filing of return of income u/s 139(1) of the Act. This tribunal is of the view in the instant issue is hardly res integra since as hon’ble apex court’s recent landmark decision in Checkmate Services (P.) Ltd. vs. CIT [2022] 143 taxmann.com 178 (SC) has accepted the Revenue’s contention seeking to apply section 36(1)(va) section 43B; as the case may be. I therefore affirm both the learned lower authorities’ action to this effect regarding instant forming limb of section 36(1)(va) disallowance(s). Rejected accordingly. The assessee’s latter appeal ITA No.69/NAG/2022 for A.Y. 2019-20 is dismissed. 3. I next come to the latter issue of professional tax disallowance amounting to Rs.28,700/- in former ITA No.68/NAG/2022 for A.Y. 2018-19. Learned departmental representative could hardly dispute that the assessee had duly credited the same before the due date of filing its section 139(1)’s return as per section 43B(a) read with first provision thereto. And that the same hardly forms subject matter of section 36(1)(va) disallowance as well. The impugned professional tax disallowance of Rs.28,700/- stands deleted. This former appeal

3 ITA Nos.68 & 69/NAG/2022 ITA No.68/NAG/2022 for A.Y. 2018-19 is partly accepted in very terms. No other argument or ground has been pressed during the course of hearing. 4. To sum up, the assessee’s former appeal ITA No.68/NAG/2022 is partly allowed and latter appeal ITA No.69/NAG/2022 is dismissed in above terms. A copy of this common order be placed in respective case files. Order pronounced on this 27th day of December, 2022. Sd/- (S. S. GODARA) JUDICIAL MEMBER पुणे / Pune; �दनांक / Dated : 27th December, 2022. Sujeet आदेश क� �ितिलिप अ�ेिषत / Copy of the Order forwarded to : अपीलाथ� / The Appellant. 1. ��यथ� / The Respondent. 2. 3. The CIT(A)-NFAC, Delhi. 4. The Pr. CIT concerned. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, नागपुर / 5. DR, ITAT, Nagpur. गाड� फ़ाइल / Guard File. 6. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.