How many judgments cite Checkmate Services Pvt. Ltd. v. CIT?

1,392 judgments on BharatTax cite Checkmate Services Pvt. Ltd. v. CIT (143 Taxmann.com 178), spanning 2022 to 2026.

Which sections of the Income Tax Act does Checkmate Services Pvt. Ltd. v. CIT come up under?

It is most often cited in judgments turning on Section 36(1)(va), Section 143(1), Section 43B, Section 143(3), Section 2(24)(x), Section 139(1).

Checkmate Services Pvt. Ltd. v. CIT

143 Taxmann.com 178Supreme Court of India2022#28 most cited

What is Checkmate Services Pvt. Ltd. v. CIT authority for?

Employee contributions to provident fund and ESI deposited by an employer beyond the due dates prescribed under the respective special Acts are not allowable as a deduction under section 36(1)(va) of the Income-tax Act, 1961. Such disallowance can be made during processing under section 143(1).

1,392

judgments rely on this decision, according to BharatTax’s citation analysis of 367,181 Indian tax judgments — from 2022 to 2026.

Also referred to as

Checkmate Services · Section 36(1)(va) · Section 43B · employees contribution to PF · ESI payment · due date for deposit · Section 143(1) disallowance · delayed payment of PF/ESI · Provident Fund · Employee State Insurance · 448 ITR 518 · 143 Taxmann.com 178

Also reported as

448 ITR 518218 DTR 401

Sections most often in play

Section 36(1)(va)Section 143(1)Section 43B Section 143(3)Section 2(24)(x)Section 139(1)Section 250 Section 37(1)

Read the full judgment

Issues it is cited on

section 36(1)(iv)section 143(1)(a)(iv)section 34(1)(iv)section 2(24)(x)employees contribution to pf section 36(1)(va)section 43b(b)section 34(1)section 2(24)section 43b section 36(1)section 36

Judgments citing Checkmate Services Pvt. Ltd. v. CIT

ACIT, Circle- 3, Nainital vs. Kumaon Mandal Vikas Nigam Ltd., Nainital

In the result, both appeals of the Revenue are partly allowed as above

ITA 1200/DEL/2018[2013-14]Status: DisposedITAT Dehradun09 May 2025AY 2013-14

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

Section 142Section 143(3)Section 14ASection 36(1)(va)

…nce with the provisions of Section 2(24)(x) r.w.s. 36(1)(va) and 43B of the Act. The Ld. Senior Departmental Representative (hereinafter ‘Ld. DR’), placing reliance on the decision of the Hon’ble Supreme Court in the case of Checkmate Services P. Ltd. [(2022) 448 ITR 518 (SC)], requested for upholding of the disallowances, to which the Ld. Counsel seemed to be in agreement. We find merit in the submission of the Ld. Sr. DR. We therefore, following the reasoning given by the Hon’ble Supreme Court in the case of Checkmate Services P. Ltd. (supra), uphold the disallowance of Rs. 76,22,211/- and Rs. 8,26,865/- respec…

ACIT, Nainital vs. M/S. Kumaon Mandal Vikas Nigam Ltd., Nainital

In the result, both appeals of the Revenue are partly allowed as above

ITA 908/DEL/2017[2012-13]Status: DisposedITAT Dehradun09 May 2025AY 2012-13

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

Section 142Section 143(3)Section 14ASection 36(1)(va)

Shri Jagdish Kumar Gulia, Bhopal vs. Thre Asstt.Directore of Income Tax, CPC, Bengaluru

In the result, this appeal is partly allowed

ITA 245/IND/2023[2018-19]Status: DisposedITAT Indore09 May 2025AY 2018-19

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

Section 139(1)Section 143(1)Section 143(1)(a)Section 260ASection 36(1)Section 36(1)(va)

…आयकरअपीलीयअिधकरण, इंदौर"ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M. JOSHI, JUDICIAL MEMBER ITA Nos. 245/Ind/2023 (Assessment Year: 2018-19) Jagdish Kumar Gulia, ITO, 3(1) BP-76 Lake Pearl Garden, Bhopal बनाम/ Airport Road, Vs. Bhopal (Assessee/Appellant) (Revenue/Respondent) PAN: ACKPG4364M Assessee by Shri Ashish Goyal & N.D. Patwa, ARs Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 08.05.2025 Date of Pronouncement 09.05.2025 आदेश/ O R D E R Per B.M. Biyani, AM: Feeling aggrieved by order of first appeal dated 28.…

Kamal Kumar Batra, West Delhi vs. Addl-JCIT-(A)-1, Pune

Accordingly, the application is allowed and the appeal is admitted for hearing

ITA 3854/DEL/2024[2021-20222]Status: DisposedITAT Delhi09 May 2025

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharmaassessment Year: 2021-22 Kamal Kumar Batra, Vs Addl. Jcit(A)-1, 2/103, Subhash Nagar, Pune. New Delhi – 110 027. Pan: Afbpb1050M (Appellant) (Respondent) Assessee By : Shri K. Sampath, Advocate Revenue By : Shri Om Parkash, Sr. Dr Date Of Hearing : 05.05.2025 Date Of Pronouncement : 09.05.2025 Order Per Anubhav Sharma, Jm: This Appeal Is Preferred By The Assessee Against The Order Dated 12.10.2023 Of The Commissioner Of Income-Tax (Appeals), Pune-1, Pune (Hereinafter Referred To As The Ld. First Appellate Authority Or ‘The Ld. Faa’, For Short) In Appeal No.Nfac/2020-21/10214590 Arising Out Of The Appeal Before It Against The Order Passed U/S 143(1) Of The Income Tax Act, 1961 (Hereinafter Referred As ‘The Act’) By The Adit, Cpc, Bangalore (Hereinafter Referred To As The Ld. Ao). 2. At The Time Of Hearing, The Ld. Ar Has Pointed Out That There Is A Delay In Filing The Appeal Due To Some Mistake Of Staff Though The Fee Of Rs. 10000/- Was Paid In Due Time. We Find That The Delay Though Of 263 Days Is Well Explained. Accordingly, The Application Is Allowed & The Appeal Is Admitted For Hearing.

For Appellant: Shri K. Sampath, AdvocateFor Respondent: Shri Om Parkash, Sr. DR

Section 143(1)

…er, the ld. AR has pointed out that the assessee was not served notice of hearing due to which the assessee was unable to file submissions and evidences showing that the judgement of the Hon’ble Supreme Court in the case of Checkmate Services P. Ltd. vs. CIT, 143 Taxmann.com 178 is not applicable as the amounts deducted were not on account of ESI and EPF. 4. In any case, since the assessee was not served the notices in due course of events, we allow the appeal for statistical purposes and restore the issues on merits and law, if any, raised by the assessee to the files of ld. CIT(A) to issue a fresh notice and d…

M/S Daulataram Engineering Services P.Ltd, Mandideep vs. The ADIT/CPC, Bangalore

In the result, this appeal is dismissed

ITA 244/IND/2023[2019-2020]Status: DisposedITAT Indore08 May 2025AY 2019-2020

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

Section 139(1)Section 143(1)Section 143(1)(a)Section 234ASection 260ASection 36(1)(va)Section 43B

…आयकरअपीलीयअिधकरण, इंदौर"ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M. JOSHI, JUDICIAL MEMBER ITA Nos. 244/Ind/2023 (Assessment Year: 2019-20) Daulat Ram Engineering ADIT, CPC Services Pvt. Ltd., Khasra No.10/2 NH-12, बनाम/ Village Simarai, Obaidullaganj, Vs. Mandideep, Bhopal (Assessee/Appellant) (Revenue/Respondent) PAN: AABCD3596Q Assessee by Shri Vijay Bansal, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 05.05.2025 Date of Pronouncement 08.05.2025 आदेश/ O R D E R Per B.M. Biyani, AM: Feeling aggrieved by orde…

Such Media Publication P Ltd, CIT (A) NFAC Delhi vs. NFAC Delhi, Delhi

In the result, this appeal is dismissed

ITA 66/IND/2022[AY 2019-20]Status: DisposedITAT Indore08 May 2025

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

Section 139(1)Section 143(1)Section 143(1)(a)Section 143(3)Section 260ASection 36(1)(va)

…आयकरअपीलीयअिधकरण, इंदौर"ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M. JOSHI, JUDICIAL MEMBER ITA Nos. 66/Ind/2022 (Assessment Year: 2019-20) Such Media Publication Private NFAC, Delhi / Limited, ITO-2(1), Bhopal Avn Towers Plot No.192, बनाम/ Ground Floor Zone-1, Vs. M.P. Nagar, Bhopal (Assessee/Appellant) (Revenue/Respondent) PAN: AAYCS6918G Assessee by Shri Vijay Bansal, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 05.05.2025 Date of Pronouncement 08.05.2025 आदेश/ O R D E R Per B.M. Biyani, AM: This is a re-cal…

Amj Land Holdings Ltd., Pune vs. Asstt. Director of Income Tax, CPC, Bengaluru

In the result, the appeal filed by the assessee is allowed

ITA 2415/PUN/2024[2021-2022]Status: DisposedITAT Pune07 May 2025AY 2021-2022

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2021-22 Amj Land Holdings Limited Asst. Director Of Income Tax, Vs. Thergaon, Pune – 411033 Cpc, Bengaluru Pan: Aabcp0310Q (Appellant) (Respondent) Assessee By : Shri Nikhil S Pathak Department By : Shri Ramnath P Murkunde Date Of Hearing : 05-05-2025 Date Of Pronouncement : 07-05-2025 O R D E R

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Ramnath P Murkunde

Section 115JSection 154Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Assessment year : 2021-22 AMJ Land Holdings Limited Asst. Director of Income Tax, Vs. Thergaon, Pune – 411033 CPC, Bengaluru PAN: AABCP0310Q (Appellant) (Respondent) Assessee by : Shri Nikhil S Pathak Department by : Shri Ramnath P Murkunde Date of hearing : 05-05-2025 Date of pronouncement : 07-05-2025 O R D E R PER R.K. PANDA: This appeal filed by the assessee is directed against the order dated 28.09.2024 of the Ld. CIT(A) / NFAC, Delhi relating to assessment year 2021-22…

Ethos Limited, Chandigarh vs. Deputy Commissioner of Income Tax, Circle 1(1), Chandigarh

In the result, the appeal of the assessee I

ITA 873/CHANDI/2024[2021-22]Status: DisposedITAT Chandigarh25 Apr 2025AY 2021-22

Bench: Sh. Rajpal Yadav, Hon’Ble Vice- & Sh. Krinwant Sahay, Hon’Ble(Physical Hearing) I.T.A. No.873/Chandi/2024 Assessment Year: 2021-22

Section 143(1)Section 250Section 36(1)(va)Section 41

…IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHE 'A’, CHANDIGARH. BEFORE SH. RAJPAL YADAV, HON’BLE VICE-PRESIDENT AND SH. KRINWANT SAHAY, HON’BLE ACCOUNTANT MEMBER (Physical Hearing) I.T.A. No.873/Chandi/2024 Assessment Year: 2021-22 Ethos Limited SCO No. 88-89, Vs. Dy. CIT, Circle-1(1), Kamla Center Sector 8C, Chandigarh. Madhya Marg Sector 9 Chandigarh. [PAN: AADCK2345N] (Respondent) (Appellant) Appellant by Sh. Parikshit Aggarwal, CA. Respondent by Sh. Vivek Vardhan, Sr. DR Date of Hearing 05.02.2025 Date of Pronouncement 25.04.2025 ORDER Per: KRINWANT SAHAY, AM: The instant appeal of the assess…

Emson Gears Ltd., Ludhiana vs. DCIT, Circle 1, Ludhiana

In the result, the appeal stand dismissed

ITA 709/CHANDI/2024[2019-20]Status: DisposedITAT Chandigarh25 Apr 2025AY 2019-20

Bench: Hon’Ble Shri Laliet Kumar, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं. / Ita No. 709/Chandi/2024 (िनधा"रणवष" / Assessment Year: 2019-20) M/S Emson Gears Ltd. Dcit, Circle I, बनाम/ Vs. D-42, Phase V, Focal Point, Ludhiana. Dhandari Kalan, Punjab. 141010 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaace-3697-E (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Sarabjit Garg (Ca) – Ld. Ar ""थ"कीओरसे/Respondent By : Sh. Vivek Vardhan (Addl. Cit) – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 22-04-2025 घोषणाकीतारीख /Date Of Pronouncement : 25-04-2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Assessee For Assessment Year (Ay) 2019-20 Arises Out Of An Order Of Learned Addl. / Joint Commissioner Of Income Tax-2, Mumbai [Cit(A)] Dated 27-09-2023 In The Matter Of An Intimation Issued By Cpc U/S 143(1) On 03-06-2020 Disallowing Late Payment Of Employees’ Contribution To Pf / Esi In Terms Of Sec.43B R.W.S. 36(1)(Va) As Well As Sec.2(24)(X). The Ld. Cit(A) Confirmed The Same, Inter-Alia, By Relying Upon The Decision Of Hon’Ble Apex Court In The Case Of Checkmate Services P. Ltd Vs. Cit (2022) 143

For Appellant: Sh. Sarabjit Garg (CA) – Ld. ARFor Respondent: Sh. Vivek Vardhan (Addl. CIT) – Ld. Sr. DR

Section 143(1)Section 2(24)(x)Section 36(1)(iv)Section 36(1)(va)Section 43B

…To support the same, Ld. AR made reference to decision of Hon’ble Apex Court in Vatika Township Pvt. Ltd. (SLP(C) No.540 of 2009) laying down the general principles concerning retrospectivity. However, the decision in Checkmate Services P. Ltd Vs. CIT (2022) 143 Taxmann.com 178 (SC) has changed the legal position since inception which is against general principles concerning retrospectivity. In the alternative, Ld. AR impressed upon the idea that the deduction of employee’s share of ESI / PF would become income of the employer when deducted from salaries / wages at the time of disbursement of salaries / wages to…

Mantra Exports Private Limited, Mumbai vs. ACIT, Circle 10(2)(2), Mumbai

In the result, appeal by the assessee is partly allowed

ITA 6273/MUM/2024[2017-18]Status: DisposedITAT Mumbai24 Apr 2025AY 2017-18

Bench: Shri Amit Shukla & Shri Girish Agrawalassessment Year: 2017-18

For Appellant: Shri Tushar Shah, CAFor Respondent: Shri R.R. Makwana, Addl. CIT

Section 143(3)Section 154Section 2(24)(x)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2017-18 Mantra Exports Private V Assistant Commissioner of Limited s Income Tax. 91 Mantra Exports, Circle 10(2)(2), Marol Maroshi Road, Aaykar Bhavan, Maharishi Andheri East, Karve Road, Mumbai 400059 Mumbai 400020 PAN: AAACM7287J Appellant Respondent Present for: Appellant by : Shri Tushar Shah, CA Respondent by : Shri R.R. Makwana, Addl. CIT. Date of Hearing : 27.01.2025 Date of Pronouncement : 24.04.2025 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMB…

Prashant Packaging Pvt.Ltd, Patna vs. DCIT/ACIT, Cir-2, Patna

ITA 644/PAT/2024[2018-19]Status: DisposedITAT Patna21 Apr 2025AY 2018-19

Bench: Shri Rajesh Kumar& Shri Pradip Kumar Choubey] Ι.Τ.Α. No. 644/Pat/2024

Section 143(3)Section 40A(3)Section 43B

…. CIT(A) & Ors. [2016] 6 ITR OL 101 (P & H) iv) Honey Enterprises vs. CIT [2016] 381 ITR 258 (Del) v) Union of India vs. Exide Industries Ltd. [2020] 425 ITR 1 vi) Decision of Hon'ble Supreme Court in the case of Checkmate Services Pvt. Ltd. vs. CIT in [2022] 448 ITR 518 (SC) The Ld. Counsel draws the attention to the Tribunal over the judgment of Checkmate Services Pvt. Ltd. (supra) regarding the Payment of Bonus Act, 1965 and submitted that provision of section 43B have overriding effect over any other provision of general application and thus the deduction on account of payment of bonus shall be allowed on the…

Ssb Contractual Services Private Limited, Nayagaon vs. ITO Ward 6(1), Mohali

In the result, appeal of the assessee is dismissed

ITA 342/CHANDI/2024[2019-20]Status: DisposedITAT Chandigarh21 Apr 2025AY 2019-20

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwal

For Appellant: Shri Parikshit Aggarwal, CAFor Respondent: Dr. Ranjit Kaur, Addl. CIT Sr.DR

Section 36(1)(va)

…the Income Tax Act. The assessee was unable to pay employees’ contribution to respective ESI/PF Accounts within the due date, therefore, following the judgement of Hon'ble Supreme Court in the case of Checkmate Services P. Ltd. & Ors. VS. CIT & Ors. (2022) 448 ITR 518 (SC), addition has been confirmed. 3. On due consideration of the record with the assistance of ld. Representative, we do not find any merit in this appeal. The ld. CIT(A) has rightly confirmed the disallowance. It has not been demonstrated before us as to how employees’ contribution was paid to respective ESI/PF accounts within due date an…

DCIT 2 2 1, Mumbai vs. Yes Bank Limited, Mumbai

In the result, the appeal of the assessee bearing ITA No

ITA 992/MUM/2025[2020-21]Status: DisposedITAT Mumbai21 Apr 2025AY 2020-21

Bench: Shrinarendra Kumar Billaiya & Shri Anikesh Banerjeeyes Bank Limited Vs Additional Commissioner Of Income Yes Bank House, 8Th Floor, Tax (Appeals), Panchkula Prabhat Colony, Off Western Express Highway, Santacruz East, Mumbai-400 055 Pan : Aaacy2068D Appellant Respondent Additional Commissioner Of Vs Yes Bank Limited Yes Bank House, 8Th Floor Income Tax (Appeals), Panchkula Prabhat Colony, Off Western Express Highway, Santacruz East, Mumbai-400 055 Pan : Aaacy2068D Appellant Respondent

For Appellant: Shri Yogesh Thard &Ms.Vidhi SalotFor Respondent: Ms. Ramapriya Raghavan - CIT DR&

Section 139(1)Section 143(1)Section 234ASection 234CSection 250Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI BEFORE SHRINARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER Yes Bank Limited vs Additional commissioner of Income Yes Bank House, 8th Floor, Tax (Appeals), Panchkula Prabhat Colony, Off Western Express Highway, Santacruz East, Mumbai-400 055 PAN : AAACY2068D APPELLANT RESPONDENT Additional commissioner of vs Yes Bank Limited Yes Bank House, 8th Floor Income Tax (Appeals), Panchkula Prabhat Colony, Off Western Express Highway, Santacruz East, Mumbai-400 055 PAN : AAACY2068D APPELLANT RESPONDENT Assessee by : Shri Y…

Yes Bank Limited, Mumbai vs. Additional Commissioner of Income Tax (Appeals), Panchkula

In the result, the appeal of the assessee bearing ITA No

ITA 1093/MUM/2025[2020-21]Status: DisposedITAT Mumbai21 Apr 2025AY 2020-21

For Appellant: Shri Yogesh Thard &Ms.Vidhi SalotFor Respondent: Ms. Ramapriya Raghavan - CIT DR&

Section 139(1)Section 143(1)Section 234ASection 234CSection 250Section 36(1)(va)Section 43B

Aculife Healthcare Pvt. Ltd., Ahmedabad vs. The ACIT, Circle-1(1)(1), Ahmedabad

In the result, the appeal filed by the assessee is hereby allowed

ITA 1997/AHD/2024[2021-22]Status: DisposedITAT Ahmedabad17 Apr 2025AY 2021-22

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 143(1)Section 154Section 36(1)(va)Section 41

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Makarand Vasant Mahadeokar, Accountant Member ITA Nos: 1996 & 1997/Ahd/2024 Assessment Years: 2020-21 & 2021-22 Aculife Healthcare Asst. Commissioner of Pvt. Ltd. Income Tax, B-505, Commerce Vs Circle-1(1)(1), House-V, Ahmedabad Prahladnagar Corporate Road, Ahmedabad-380051 PAN: AAMCA8542Q (Respondent) (Appellant) Assessee Represented: Shri Hemanshu Shah, A.R. Revenue Represented: Shri Santosh Kumar, Sr. D.R. Date of hearing : 09-04-2025 Date of pronouncement : 17-04-2025 आदेश/ORDER PER : T.…

Aculife Healthcare Pvt. Ltd., Ahmedabad vs. The ACIT, Circle-1(1)(1), Ahmedabad

In the result, the appeal filed by the assessee is hereby allowed

ITA 1996/AHD/2024[2020-21]Status: DisposedITAT Ahmedabad17 Apr 2025AY 2020-21

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 143(1)Section 154Section 36(1)(va)Section 41

Kastwel Foundries, Ahmedabad vs. The Dy.CIT, Circle-3(2), Ahmedabad

In the result, appeal filed by the Assessee is partly allowed

ITA 1396/AHD/2024[2012-13]Status: DisposedITAT Ahmedabad15 Apr 2025AY 2012-13

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleassessment Year: 2012-13

Section 139(1)Section 142(1)Section 143(2)Section 68

…neral in nature and hence dismissed. 6. As regards ground no.2, the same is dismissed as the Hon’ble Apex Court has decided these issues of late payment to employee’s contribution towards ESIC against the assessee in the case of Checkmate Services Pvt. Ltd., 448 ITR 518 (SC). 7. As regards ground no.3, the same is in favour of the assessee as 60% of depreciation is allowable depreciation. 8. As regards ground no.4, the Ld. AR submitted that the title was not cleared and the extension of business related to the business of manufacturing Steel Alloys the land touching the facilities should have been taken into a…

Indo Rama Synthetics (India) Ltd, Gurgaon vs. DCIT, 10.1, New Delhi

In the result, impugned order is modified and appeal of the assessee is allowed for statistical purpose

ITA 1959/DEL/2024[2022-23]Status: DisposedITAT Delhi15 Apr 2025AY 2022-23

Bench: Shri Vikas Awasthyआअसं.1959/िद"ी/2024(िन.व. 2022-23) Indo Rama Synthetics (India) Ltd., 53-54, Delhi Press Building, Ph-Iv, Udyog Vihar, Haryana 122015 ...... अपीलाथ"/Appellant Pan: Aaaci-1530-L बनाम Vs. Deputy Commissioner Of Income Tax, ..... "ितवादी/Respondent Circle 10(1), C R Building, Delhi 110001 अपीलाथ" "ारा/ Appellant By : Shri Rohit Jain, Advocate, Ms. Somya Jain & Shri Shivam Gupta, Chartered Accountants "ितवादी "ारा/Respondent By : Shri Sanjay Kumar, Sr. Dr सुनवाई क" ितिथ/ Date Of Hearing : 16/01/2025 घोषणा क" ितिथ/ Date Of Pronouncement : : 15/04/2025 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Order Of Commissioner Of Income Tax (Appeals)/Additional/Joint Commissioner Of Income Tax(Appeals)-2, Guwahati (Hereinafter Referred To As 'The Cit(A)') Dated 26.02.2024, For Assessment Year 2022-23. 2. Shri Rohit Jain, Appearing On Behalf Of The Assessee Submits That The Assessee Had Filed Its Return For Ay 2022-23 On 23.10.2022. During The Period Relevant To Assessment Year Under Appeal, The Assessee Had Income Of Rs.195.67 Lakhs

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Shri Sanjay Kumar, Sr. DR

Section 143(1)

…आयकर अपीलीय अिधकरण िद"ी पीठ “एस एम सी”, िद"ी "ी िवकास अव"थी, "ाियक सद" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER आअसं.1959/िद"ी/2024(िन.व. 2022-23) Indo Rama Synthetics (India) Ltd., 53-54, Delhi Press Building, PH-IV, Udyog Vihar, Haryana 122015 ...... अपीलाथ"/Appellant PAN: AAACI-1530-L बनाम Vs. Deputy Commissioner of Income Tax, ..... "ितवादी/Respondent Circle 10(1), C R Building, Delhi 110001 अपीलाथ" "ारा/ Appellant by : Shri Rohit Jain, Advocate, Ms. Somya Jain & Shri Shivam Gupta, Chartered Accountants "ितवादी "ारा/Respondent by : Shri Sanja…

Aron Aviation Services Pvt. Ltd., New Delhi vs. DCIT Circle 31(1), New Delhi

In the result, the Assessee’s appeal is dismissed

ITA 996/DEL/2024[2021-22]Status: DisposedITAT Delhi09 Apr 2025AY 2021-22

Bench: Shri Shamim Yahya & Shri Sudhir Pareeka.Yr. : 2021-22 Aron Aviation Services Pvt Vs. Dcit, Circle 31(1), Ltd., New Delhi A-113, Road No. 2, Mahipalpur Extn., New Delhi – 37 (Pan: Aafca1395Q) (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Shri Ashish Tripathi, Sr. DR

Section 143(1)Section 143(1)(a)

…before the Ld. CIT(A who vide his impugned order dated 03.01.2024 elaborately discussed the issue in dispute and by relying upon the decision of the Hon’ble Apex Court in the case of Checkmate Services Pvt. Ltd. vs. CIT (Civil Appeal No. 2833 of 2016) [2022] 448 ITR 518 (SC) (FB) dismissed the appeal of the assessee by upholding the action of the AO. Aggrieved with the order of the Ld. CIT(A), assessee is in appeal before us. 2 | P a g e 3. None appeared on behalf of the assessee, despite issue of notice of hearing, hence, we are proceeding exparte qua the assessee, upon hearing the Ld. DR and perusing the rec…

ACIT, Circle- 11(2), New Delhi vs. Himalaya International Ltd., New Delhi

In the result, appeal of Revenue in ITA No

ITA 1024/DEL/2018[2014-15]Status: DisposedITAT Delhi09 Apr 2025AY 2014-15

Bench: Shri Yogesh Kumar Us & Shri Naveen Chandra

For Appellant: Ms. Sweety Kothari, CAFor Respondent: Shri Dayainder Singh Sidhu, CIT-DR

Section 263Section 35A

…is with regard to disallowance of Rs. 21,94,347/- claimed u/s 36(1)(va) for delay in deposit of employees' contribution to PF and ESI. The issue of ESI/PF is decided against the assessee by the hon’ble Supreme Court in the case of CheckmateServices Pvt Ltd 448 ITR 518(SC). This ground is allowed in favour of revenue. 31. The ground 3 with respect to disallowance of Rs. 9,10,219/- for sales Promotion Expenses , the AO held that the assessee claimed business promotion expenses of Rs. 7,10,166/- separately under the grouping of selling expenses and also claimed an amount of Rs. 7,10,166/- under sales promotio…