Checkmate Services Pvt. Ltd. v. CIT

Wissen Technology Private Limited, Bangalore vs. DCIT., Circle-17(2), Hyderabad

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

Bench: Shri Manjunatha G. & Shri K. Narasimha Charyआ.अपी.सं /Ita No.1082/Hyd/2024 (निर्धारण वर्ा/Assessment Year: 2018-19) Wissen Technology Private Vs. Deputy Commissioner Limited Of Income Tax Bangalore Circle-17(2) [Pan : Aabcw5249H] Hyderabad (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri P.Prabhakara Murthy, Ar रधजस् व द्वधरध/Revenue By:: Shri Srinath Sadanala, Dr सुिवधई की तधरीख/Date Of Hearing: 11/12/2024 घोर्णध की तधरीख/Date Of 11/12/2024 Pronouncement: आदेश / Order Per. Manjunatha G., A.M: This Appeal Filed By The Assessee Is Directed Against The Order Dated 03.09.2024 Of The Learned Commissioner Of Income Tax (Appeals) [Learned Cit(A)], Siliguri, Relating To A.Y.2018-19 On The Following Grounds : 1. In The Facts & Circumstances Of Appellant’S Case, The Impugned Order Under Section 250 Of I.T.Act Passed By Learned Addl/Jcit(A)-1, Siliguri, In Adjudicating The Appeal Filed Against Intimation U/S 143(1) Of I.T.Act Is Not Correct Both On The Facts & In The Law Applicable To The Facts Of The Appellant’S

…h the parties, perused the material on record and gone through the orders of the authorities below. We find that this issue is squarely covered against the assessee by the decision of Hon'ble Supreme Court in the case of Checkmate 7 Services Pvt. Ltd. (2022) 143 Taxmann.com 178, where, the Hon'ble Supreme Court clearly held that employees contribution to PF and ESI beyond the due date prescribed under relevant Acts is not allowable as deduction u/s 36(1)(v) r.w.s. 43B of the Act. In the present case, from the perusal of the audit report, the facts regarding payment of dues beyond the due date have been ascertain…