INTIMATE SERVICE STATION,NEW DELHI vs. ADIT,CPC, BENGALORE

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ITA 1941/DEL/2020Status: DisposedITAT Delhi19 September 2023AY 2018-19Bench: SHRI PRADIP KUMAR KEDIA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)3 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 delayed deposit of EPF and ESIC contributions beyond the stipulated period prescribed in the respective Acts are not allowable. This decision was based on the Supreme Court's ruling in the case of Checkmate Services Pvt. Ltd. vs. CIT-1.

What were the facts?

The assessee appealed against the order of the Ld. CIT(A) concerning the assessment year 2018-19. The core issue was the allowability of late deposit of Employees' Contribution towards EPF.

What were the issues?

The primary issue was whether the late deposit of Employees' Contribution towards EPF is an allowable deduction for the assessee.

Which sections of the Income-tax Act were involved?

Not explicitly mentioned in the provided text, but the issue relates to disallowance of expenses due to late payment of statutory dues.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘C’: NEW DELHI

Hearing: 12/09/2023Pronounced: 19/09/2023

ORDER PER YOGESH KUMAR U.S., JM:

This appeal is filed by the Assessee against the order of Learned Commissioner of Income Tax (Appeals)-10, New Delhi [“Ld. CIT(A)”, for short], dated 01/09/2020 for Assessment Year 2018-19.

2.

When the matter is called, the Ld. Counsel for the assessee fairly submitted that the issue involved in the present Appeal i.e. allowability of late deposit of Employees Contribution towards EPF has been decided against the Assessee by the Hon'ble Supreme Court in the case of Checkmate Services Pvt. Ltd. vs. CIT-1 in Civil Appeal No. 2833 of 2016, vide order dated 12/10/2022, wherein held that Intimate Service Station Vs. ADIT, Bangalore delayed deposit of the contribution EPF & ESIC beyond the stipulated period prescribed in the respective Acts are not allowable.

3.

The Ld. Departmental Representative has also submitted that in view of the settled position of law in the judgment of Hon'ble Supreme Court in the case of Checkmate Services Pvt. Ltd. (supra) the present Appeal filed by the assessee is liable to be dismissed.

4.

Recording the submission of both the parties, in view of the ratio laid down in the case of Checkmate Services Pvt. Ltd. (supra), we find no merit in the Grounds of appeal of the assessee, accordingly the Appeal filed by the assessee is dismissed.

Order pronounced in open Court on 19th September, 2023.

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