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 367,368 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

Mohammed Qurban, Medinipur vs. DCIT, CPC, Bangalore

In the result, appeal of the assessee is dismissed

ITA 162/KOL/2022[2018-19]Status: DisposedITAT Kolkata15 Dec 2023AY 2018-19

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

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

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘एसएमसी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “(SMC)” BENCH: KOLKATA "ी राजेश कुमार, लेखा सद"य एवं "ी संजय शमा" "या"यक सद"य के सम" [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member ] I.T.A. No.162/Kol/2022 Assessment Year: 2018-19 Mohammed Qurban Vs. DCIT, CPC, Bengaluru (PAN: AABPQ 0008 R) ( अपीलाथ" ) Respondent / ( !यथ") Appellant / 06.12.2023 Date of Hearing / सुनवाई क$ "त&थ Date of Pronouncement / 15.12.2023 आदेश उ)घोषणा क$ "त&थ For the Appellant / None "नधा"/रती क$ ओर से For the Respondent / Shri P. P. Barman, Addl. CIT राज"व क$ ओर…

Frontier Textiles (P) Ltd., Howrah vs. DCIT, Cir-1(1), Kolkata

In the result, appeal of the assessee is partly allowed

ITA 710/KOL/2023[2014-15]Status: DisposedITAT Kolkata14 Dec 2023AY 2014-15

Bench: Shri Rajesh Kumar& Shri Sonjoy Sarma]

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘एसएमसी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “(SMC)” BENCH: KOLKATA "ी राजेश कुमार, लेखा सद"य एवं "ी संजय शमा" "या"यक सद"य के सम" [Before Shri Rajesh Kumar, Accountant Member& Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 710/Kol/2023 Assessment Year : 2014-15 Frontier Textiles (P) Ltd. Vs. DCIT, Circle-1(1), Kolkata (PAN: AAACF 8544 K) Appellant / (अपीलाथ") Respondent / ( !यथ") Date of Hearing / सुनवाई 04.12.2023 क$ "त&थ Date of Pronouncement/ 14.12.2023 आदेश उ)घोषणा क$ "त&थ For the Appellant/ Shri Narayan Pd. Jain, A.R "नधा"/रती क$ ओर से For the Respondent/ Shri S…

Kamarhatty Company Ltd, Kolkata vs. DCIT, Kolkata

In the result, the appeal of the assessee is treated as allowed for statistical purposes

ITA 317/KOL/2023[2021-22]Status: DisposedITAT Kolkata14 Dec 2023AY 2021-22

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A No.317/Kol/2023 Assessment Year: 2021-22 Kamarhatty Company Ltd.……...................................................……Appellant 16A, Brabourne Road, 8Th Floor, Kolkata-1 [Pan: Aabck2916K] Vs. Dcit, Cpc, Bengaluru...................................……........……...…..…..Respondent Appearances By: Shri Miraj D. Shah, Ar, Appeared On Behalf Of The Appellant. Shri Kapil Mondal, Addl. Cit(Dr), Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : December 14, 2023 Date Of Pronouncing The Order : December 14, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 06.01.2023 Of The National Faceless Appeal Centre (Hereinafter Referred To As The ‘Cit(A)’) Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Only Issue Raised By The Assessee In This Appeal Is Relating To The Additions Made By The Assessing Officer On Account Of Claim Of Deduction In Respect Of Employees Contribution Of Provident Fund & Esi. The Lower Authorities Have Disallowed The Said Claim Of Deduction For Late Deposits Of The Amount In The Relevant Fund.

Section 250Section 36(1)(va)

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘सी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA "ी संजय गग", "या"यक सद"य एवं "ी मनीष बोरड, लेखा सद"य के सम" Before Shri Sanjay Garg, Judicial Member and Dr. Manish Borad, Accountant Member I.T.A No.317/Kol/2023 Assessment year: 2021-22 Kamarhatty Company Ltd.……...................................................……Appellant 16A, Brabourne Road, 8th Floor, Kolkata-1 [PAN: AABCK2916K] vs. DCIT, CPC, Bengaluru...................................……........……...…..…..Respondent Appearances by: Shri Miraj D. Shah, AR, appeared on behalf of the appellant. Shri Kapil M…

J. P. Aviation Services Private Limited, Agartala, Tripura vs. ACIT/DCIT, Circle- Agaratala, Agaratala

In the result, appeal of the assessee is dismissed

ITA 19/GTY/2023[2018-2019]Status: DisposedITAT Guwahati14 Dec 2023AY 2018-2019

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2018-19 J. P. Aviation Services Private Ltd. Acit/Dcit, Circle- Old Kalibari Road, Krishnanagar, Vs. Agartala. Agartala, Tripura-799001. (Pan: Aabct6888P) (Appellant) (Respondent)

For Appellant: N o n eFor Respondent: Shri Arun Bhowmick, JCIT

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

…IN THE INCOME TAX APPELLATE TRIBUNAL GAUHATI BENCH VIRTUAL HEARING AT KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2018-19 J. P. Aviation Services Private Ltd. ACIT/DCIT, Circle- Old Kalibari Road, Krishnanagar, Vs. Agartala. Agartala, Tripura-799001. (PAN: AABCT6888P) (Appellant) (Respondent) Present for: Appellant by : N o n e Respondent by : Shri Arun Bhowmick, JCIT Date of Hearing : 13.12.2023 Date of Pronouncement : 14.12.2023 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: Appeal filed by the assessee is against the order of Ld. CIT(A), Na…

ACIT Spl. Range-7, New Delhi vs. Prudent-Agri Commodities Indai Private Limited, New Delhi

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

ITA 1741/DEL/2019[2014-15]Status: DisposedITAT Delhi14 Dec 2023AY 2014-15

Bench: Sh. N. K. Billaiya & Ms. Astha Chandraassessment Year: 2014-15 Acit Vs. Prudent – Agri Special Range-7 Commodities India Private New Delhi Limited Rnm Centre 68/2, Janpath, New Delhi Pan No.Aagcp9228E (Appellant) (Respondent) Appellant By Sh. Vivek Vardhan, Sr Dr Respondent By Sh. Salil Kapoor, Advocate Sh. Sumit Lalchandani, Advocate Sh. Tarun Chanana, Advocate Date Of Hearing: 11/12/2023 Date Of Pronouncement: 14/12/2023 Order Per N. K. Billaiya, Am: This Appeal By The Revenue Is Preferred Against The Order Of The Cit(A)-25, New Delhi Dated 21.12.2018 Pertaining To A.Y.2014-15. 2. The Grievance Of The Revenue Is That The Cit(A) Erred In Deleting The Disallowance U/S.14A R.W.R 8D Amounting To Rs.26169440/-. The Revenue Is Also Aggrieved By The Deletion Of Rs.4960/- Being The Sum Deposited On Account Of Epf Not Paid On Or Before The Prescribed Due Date.

Section 10Section 10(35)Section 14A

…ected to restrict the disallowance to the extent of exempt income of the revenue. 18. Next issue is deletion of late deposit of EPF. This issue has been settled by the Hon’ble Supreme Court in favour of the Revenue in the case of Check Mate Services Pvt. Ltd. 448 ITR 518 hence the finding of the CIT(A) are reversed and the ground is allowed. 19. In the result, the appeal filed by the revenue is partly allowed. Order pronounced in the open court on 14.12.2023. (ASTHA CHANDRA) ACCOUNTANT MEMBER *NEHA* Date:- .12.2023 6…

Vivek Singhal, Indore vs. ITO3(1) CPC, Bengaluru

In the result, the appeal of assesse is dismissed

ITA 22/IND/2022[2018-19]Status: DisposedITAT Indore13 Dec 2023AY 2018-19

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanivivek Singhal Dcit, Cpc 47, Manish Bagh Colony Bangaluru Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Adups9604H Assessee By None Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 11.12.2023 Date Of Pronouncement 13.12.2023

Section 139(1)Section 2(24)(x)Section 34(1)(iv)Section 36Section 36(1)(va)Section 43B

…ngly in the facts and circumstances of the case the bench proposes to here and disposed of this appeal ex-parte. 4. Ld. DR has submitted that this issue is now covered by the judgment of Hon’ble Supreme Court in case of Checkmate Services (P.) Ltd. vs. CIT-1 448 ITR 518 and therefore, the payment of Employee’s contribution to PF & ESIC after due dates under the respective laws is not allowable as deduction u/s 36(1)(va) even if the payment is made on or before due date of filing the return of income u/s 139(1) of the Act. 5. Having considered the submissions of the Ld. DR as well as the impugned orders of the a…

Snehasish Bhaumik, Kolkata vs. ACIT, CPC, Bengaluru

In the result, the appeal of the assessee is partly allowed

ITA 1077/KOL/2023[2019-20]Status: DisposedITAT Kolkata12 Dec 2023AY 2019-20

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Boradi.T.A. Nos. 1076 & 1077/Kol/2023 Assessment Years: 2018-2019 & 2019-2020 Snehasish Bhaumik,...............................Appellant A-3/2, Labony Estate, Salt Lake, Bidhannagar North, Kolkata-700064, West Bengal [Pan: Adypb8516H] -Vs.- Assistant Commissioner Of Income Tax,........................................Respondent Cpc, Bengaluru, Bengaluru-560100 Appearances By: Shri P.J. Bhide, Fca, Appeared On Behalf Of The Assessee Shri Gautam Patra, Addl. Cit, D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing : December 11, 2023 Date Of Pronouncing The Order : December 12, 2023

Section 143(1)Section 36(1)(vi)Section 43B

…ITA Nos. 1076 & 1077/KOL/2023 Assessment Years: 2018-2019 & 2019-2020 Snehasish Bhaumik IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President (KZ) & Dr. Manish Borad, Accountant Member I.T.A. Nos. 1076 & 1077/KOL/2023 Assessment Years: 2018-2019 & 2019-2020 Snehasish Bhaumik,...............................Appellant A-3/2, Labony Estate, Salt Lake, Bidhannagar North, Kolkata-700064, West Bengal [PAN: ADYPB8516H] -Vs.- Assistant Commissioner of Income Tax,........................................Respondent CPC, Bengaluru, Bengaluru-560100 Appearances by: Shri P.J. Bhid…

Snehasish Bhaumik, Kolkata vs. ACIT, CPC, Bengaluru, Bangaluru

In the result, the appeal of the assessee is partly allowed

ITA 1076/KOL/2023[2018-19]Status: DisposedITAT Kolkata12 Dec 2023AY 2018-19

Section 143(1)Section 36(1)(vi)Section 43B

M/S. Abt Limited, Coimbatore vs. ADIT CPC Bengaluru, Karnataka

The appeal stand dismissed

ITA 1002/CHNY/2023[2021-22]Status: DisposedITAT Chennai05 Dec 2023AY 2021-22

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.1002/Chny/2023 (िनधा*रण वष* / Assessment Year: 2021-22) M/S. Abt Limited Dcit बनाम 180, Race Course Road, Corporate Circle-1, / Vs. Coimbatore-641 018. Coimbatore. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aabca-8398-K (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri I.Dinesh (Advocate)-Ld.Ar " थ"कीओरसे/Respondent By : Shri Hema Bhupal (Jcit)-Ld. Sr. Dr

For Appellant: Shri I.Dinesh (Advocate)-Ld.ARFor Respondent: Shri Hema Bhupal (JCIT)-Ld. Sr. DR

Section 36(1)(va)

…आयकर अपीलीय अिधकरण “बी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा ! एवं माननीय "ी मनोज कुमार अ&वाल ,लेखा सद) के सम!। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ ITA No.1002/Chny/2023 (िनधा*रण वष* / Assessment Year: 2021-22) M/s. ABT Limited DCIT बनाम 180, Race Course Road, Corporate Circle-1, / Vs. Coimbatore-641 018. Coimbatore. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AABCA-8398-K (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant by : Shri I.Dinesh (Advocate)-Ld.AR " थ"कीओरसे/Respondent by : Shr…

Creative Integrated Facility Management, Mumbai vs. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre

In the result, both appeals by the assessee are dismissed

ITA 2806/MUM/2023[2021-22]Status: DisposedITAT Mumbai05 Dec 2023AY 2021-22

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhail

For Appellant: NoneFor Respondent: Shri H.M. Bhatt

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

…Facility Management ITA no.2805-2806/Mum./2023 7. The learned DR submitted that the issue arising in the present appeal is squarely covered in favour of the Revenue by the decision of the Hon'ble Supreme Court in Checkmate Services Pvt. Ltd. v/s CIT, [2022] 448 ITR 518 (SC). 8. We have considered the submissions of the learned DR and perused the material available on record. We find that the Hon'ble Supreme Court in Checkmate Services Pvt. Ltd. (supra) held that the payment towards employees’ contribution to P.F. and E.S.I.C., after the due date prescribed under the relevant statute is not allowable as a deduc…

Creative Integrated Facility Management, Mumbai vs. Commissioner of Income Tax Appeals, National Faceless Appeal Centre

In the result, both appeals by the assessee are dismissed

ITA 2805/MUM/2023[2020-21]Status: DisposedITAT Mumbai05 Dec 2023AY 2020-21

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhail

For Appellant: NoneFor Respondent: Shri H.M. Bhatt

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

Shubh Arya Steel Pvt. Ltd, Mumbai vs. DCIT 8(2) (1), Mumbai

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 1979/MUM/2021[2018-19]Status: DisposedITAT Mumbai05 Dec 2023AY 2018-19

Bench: Shri Pavan Kumar Gadale & Shri Ms Padmavathy Sshubh Arya Steel Pvtltd Vs. Acit.Circle4(3)(2), 61/2, Lakri Bunder, Aayakar Bhavan, Darukhana, M.K.Road, Mumbai-400010. Mumbai-400020. Pan/Gir No. : Aaecs7868R Appellant .. Respondent

For Appellant: Shri C.V. Jain.ARFor Respondent: Shri P.D. Chougule. Sr.DR

Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI MS PADMAVATHY S, ACCOUNTANT MEMBER Shubh Arya Steel PvtLtd Vs. ACIT.Circle4(3)(2), 61/2, Lakri Bunder, Aayakar Bhavan, Darukhana, M.K.Road, Mumbai-400010. Mumbai-400020. PAN/GIR No. : AAECS7868R Appellant .. Respondent Appellant by : Shri C.V. Jain.AR Respondent by : Shri P.D. Chougule. Sr.DR Date of Hearing 05.12.2023 Date of Pronouncement 06.12.2023 आदेश / O R D E R PER PAVAN KUMAR GADALE JM: The assessee has filed the appeal against the order of the National Faceless Appeal Centre (NFAC), Delhi /C…

Rsb Projects Ltd, New Delhi vs. DCIT, Circle-19(1), New Delhi

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 269/DEL/2023[2018-19]Status: DisposedITAT Delhi04 Dec 2023AY 2018-19

Bench: N.K. Billaiya & Ms. Astha Chandraasstt. Year: 2018-19

For Appellant: Shri Baldev Raj, CAFor Respondent: Shri Vivek Vardhan, Sr. DR

Section 143(1)Section 2(24)(x)Section 36Section 36(1)Section 36(1)(va)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE N.K. BILLAIYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Asstt. Year: 2018-19 RSB Projects Ltd., Vs. DCIT, A-34, Ward-20(4), Circle-19(1), Tehkand, South East Delhi, New Delhi. New Delhi 110 020 PAN AAACR0205R (Appellant) (Respondent) Assessee by: Shri Baldev Raj, CA Shri Manish UPNEJA, CA Department by : Shri Vivek Vardhan, Sr. DR Date of Hearing 04/12/2023 Date of 04/12/2023 pronouncement O R D E R PER ASTHA CHANDRA, JM The appeal filed by the assessee is directed against the order of Ld. Commissioner of Income Tax-(Appeals), NF…

Salasar Warehousing Private Limited, Pune vs. Inocme Tax Officer, Ward-6(1), Pune

In the result, appeal of the assessee is allowed for statistical purpose

ITA 59/PUN/2023[2020-21]Status: DisposedITAT Pune30 Nov 2023AY 2020-21

Bench: Shri Partha Sarathi Chaudhuryand Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.59/Pun/2023 िनधा"रण वष" / Assessment Year : 2020-21 Salasar Warehousing Private The Income Tax Officer, Limited, V Ward-6(1), Pune. F-2,Warehouse, Sr.No.20/2A, S Near Mundhwa Bridge, Kharadi, Pune – 411014. Pan: Aamcs4834C Appellant/ Assessee Respondent /Revenue Assessee By Shri Sarvesh Kandelwal – Ar Revenue By Shri M.G.Jasnani – Dr Date Of Hearing 27/09/2023 Date Of Pronouncement 30/11/2023

Section 143(1)Section 250Section 250(4)Section 250(6)Section 251Section 251(1)(a)Section 43B

…. 3. However, we would like to make it clear as far as assessee’s payment of Employee’s Contribution to ESI and PF is concerned, the law is well settled now by the decision of the Hon’ble Supreme Court in Checkmate Services P. Ltd. &Ors. Vs. CIT &Ors. (2022) 448 ITR 518 (SC). Accordingly, the additions made on account of delayed payment in depositing Employee’s Contribution to ESI and PF has to be confirmed. However, this will be subject to verification of facts by the 5 Salasar Warehousing Private Limited [A] ld.CIT(A) i.e. exact date of payment and then pass a speaking order. Therefore, if it is established t…

Aftab Alam, Kolkata vs. DCIT, Ward No.33(2), Kolkata.

In the result, appeal of the assessee is dismissed

ITA 972/KOL/2023[2018-19]Status: DisposedITAT Kolkata30 Nov 2023AY 2018-19

Bench: Shri Sanjay Garg, Hon’Ble & Dr. Manish Borad, Hon’Blei.T.A. No. 972/Kol/2023 Assessment Year: 2018-19 Aftab Alam Jurisdictional Assessing Officer, 21/B/1, Broad Street Vs Ward 33(2), Kolkata/Dcit Cpc Ballygunge Kolkata - 700019 [Pan : Acxpa0747R] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : None Revenue By : Shri Prabir Guptachoudhury, Addl. Cit सुनवाई क" तारीख/Date Of Hearing : 15/11/2023 घोषणा क" तारीख /Date Of Pronouncement: 30/11/2023 आदेश/O R D E R Per Dr. Manish Borad: The Present Appeal Is Directed At The Instance Of The Assessee Against The Order Of The National Faceless Appeal Centre, Delhi (Hereinafter The “Ld. Cit(A)”) Dt. 20/07/2023, Passed U/S 250 Of The Income Tax Act, 1961 (“The Act”) For The Assessment Year 2018-19. 2. None Appeared On Behalf Of The Assessee Despite Issuance Of Notice. We, Therefore, Deem It Proper To Adjudicate The Appeal & Decide It On Merits Ex-Parte, Qua The Assessee, After Hearing The Ld. D/R. 3. Heard The Ld. D/R. The Sole Issue Involved In This Appeal Is Relating To The Disallowance Of R.18,86,294/- Made By The Assessing Officer/Cpc U/S 36(1)(Va) Of The Act, On Account Of Delay In Deposit Of Employees’ Contribution To Pf & Esi. It Remains An Admitted Fact That The Same Has Been Deposited After The Due Date Prescribed Under The Pf & Esi Act. Recently, The Hon’Ble Supreme Court In The Case Of 2

For Appellant: NoneFor Respondent: Shri Prabir Guptachoudhury, Addl. CIT

Section 250Section 36(1)(va)Section 43B

…| आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, KOLKATA BEFORE SHRI SANJAY GARG, HON’BLE JUDICIAL MEMBER & DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 972/Kol/2023 Assessment Year: 2018-19 Aftab Alam Jurisdictional Assessing Officer, 21/B/1, Broad Street Vs Ward 33(2), Kolkata/DCIT CPC Ballygunge Kolkata - 700019 [PAN : ACXPA0747R] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : None Revenue by : Shri Prabir Guptachoudhury, Addl. CIT सुनवाई क" तारीख/Date of Hearing : 15/11/2023 घोषणा क" तारीख /Date of Pronouncement: 30/11/2023 आदेश/O R D E R PER DR.…

Atlantis Intelligence Ltd (Earlier Link Quest Telecom Ltd), New Delhi vs. DCIT, Circle-13(1), New Delhi

In the result, appeal of the assessee is partly allowed

ITA 148/DEL/2023[2017-18]Status: DisposedITAT Delhi30 Nov 2023AY 2017-18

Bench: Shri G.S. Pannu & Shri Anubhav Sharmaasstt. Year : 2017-18 M/S Atlantis Intelligence Ltd. Vs. Dcit, Circle-13(1), (Earlier Link Quest Telecom Ltd.) New Delhi C-314, 1St Floor, C.R. Building, Defence Colony, I.P. Estate, New Delhi – 110 024 New Delhi – 2 (Pan: Aaacl1613M) (Appellant) (Respondent) Appellant By : Sh. S.M. Surana, Adv. Respondent By : Sh. Kanv Bali, Sr. Dr. Date Of Hearing 30.11.2023 Date Of Pronouncement 30.11.2023

For Appellant: Sh. S.M. Surana, AdvFor Respondent: Sh. Kanv Bali, Sr. DR

Section 10Section 143(3)Section 2(24)(x)Section 36(1)(va)Section 40

…presentative conceded that, in principle, the disallowance made by the income-tax authorities by invoking Section 36(1)(va) of the Act is in order in view of the judgement of the Hon’ble Supreme Court in the case of Checkmate Services (P.) Ltd. vs CIT, [2022] 448 ITR 518 (SC). However, in relation to the aforesaid two payments, it is sought to be canvassed that the respective due dates, being 15.08.2016 and 21.11.2016, were public holidays. It was pointed out by referring to the Tabulation appearing in para 6.2 of the order of the CIT(A) that the two impugned sums have been deposited on the immediate next working…

Sri. Manikandan Vazhukkapar Kumaran, Bangalore vs. Assistant Commissioner of Income-Tax, Circle-1(1)(1), Bangalore

In the result, all the appeals filed by the assessees stands dismissed

ITA 577/BANG/2023[2018-19]Status: DisposedITAT Bangalore29 Nov 2023AY 2018-19

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2018-19

For Appellant: Shri Padam Chand Khincha, A.RFor Respondent: Shri Nischal B., D.R

Section 139Section 143Section 143(1)Section 36(1)(va)

…i Telecable Network Pvt. Ltd., Bangalore Page 7 of 19 5.8 The National Faceless Appeal Centre passed the order upholding the disallowances by applying the decision of Hon’ble Supreme Court in the case of Checkmate Services Pvt. Ltd. Vs. CIT reported in (2023) 443 ITR 518. Aggrieved by the above order passed by the ld. CIT(A), assesse is in appeal before this Tribunal. 5.9 The ld. A.R. on the preliminary legal issue submitted that any intimation u/s 143(1)(a) of the Act, disallowance cannot be made as it is a debatable issue when there is a jurisdictional High Court’s decision in favour of the assessee. The ld. A…

B4S Solutions P.Ltd, New Delhi vs. DCIT, Central Circle-13, New Del;Hi

In the result, appeal of the assessee is partly allowed for statistical purpose

ITA 3047/DEL/2022[2018-19]Status: DisposedITAT Delhi29 Nov 2023AY 2018-19

Bench: Shri G. S. Pannu, Hon’Ble Vice-A N D Shri Challa Nagendra Prasad

For Appellant: Advocate

Section 10(34)Section 143(1)Section 154

…I.T.A. No. 3047/Del/2022 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “A” : DELHI ] BEFORE SHRI G. S. PANNU, HON’BLE VICE-PRESIDENT A N D SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं/.I.T.A No.3047/Del/2022 िनधा"रणवष"/Assessment Years: 2018-19 B4S Solutions Pvt. Ltd., DCIT, बनाम CH. No. 206-207, Vs. Ansal Satyam, Central Circle : 13, RDC, Raj Nagar, Ghaziabad. New Delhi. PAN No. AABCB4705D अपीलाथ" / Appellant ""यथ"/ Respondent Shri Akhilesh Kumar, िनधा"रतीक"ओरसे /Assessee by : Advocate; राज"वक"ओरसे / Department by Shri Kanv Bali, : Sr. D. R. 16/11/2023 सुनवाईक"तारीख/ Date of hearing : उ"ोषणाक"ता…

Vastrakala Exports P Ltd, Tamil Nadu vs. CIT (Appeals), Chennai

The appeal stand partly allowed for statistical purposes

ITA 960/CHNY/2023[2017-18]Status: DisposedITAT Chennai28 Nov 2023AY 2017-18

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.960/Chny/2023 (िनधा*रण वष* / Assessment Year: 2017-18) M/S. Vastrakala Exports Pvt. Ltd Ito बनाम Door No.373 & 373/1,Survey No.76/1, Corporate Circle-3(2), / Vs. Thiruvallur High Road, Chennai-600 124. Chennai. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacv-9106-F (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : None " थ"कीओरसे/Respondent By : Shri D.Hema Bhupal (Jcit)-Ld.Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 28-11-2023 घोषणाकीतारीख /Date Of Pronouncement : 28-11-2023 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: NoneFor Respondent: Shri D.Hema Bhupal (JCIT)-Ld.Sr. DR

Section 143(3)Section 36(1)(va)

…6(1)(va) for Rs.2.92 Lacs since the PF / ESI dues were deposited beyond due date as specified in respective acts. The Ld. CIT confirmed the same considering the decision of Hon’ble Supreme Court in bunch of appeals titled as Checkmate Services P. Ltd. Vs CIT (143 Taxmann.com 178), confirmed the disallowance against which the assessee is in further appeal before us. 6. Since the adjudication of Ld. CIT(A) follows a binding judicial precedent, the same do not require any interference on our part. This issue stand dismissed. 7. The last addition was on account of observation of Ld. AO that closing stock of Rs.2.55 L…

Karthikeyan Sangeevi Raja Sujjur, Chennai vs. ITO Non- Corp. Ward-1(2), Chennai

The appeal stands dismissed

ITA 955/CHNY/2023[2020-21]Status: DisposedITAT Chennai28 Nov 2023AY 2020-21

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.955/Chny/2023 (िनधा*रण वष* / Assessment Year: 2020-21) Shri Karthikeyan Sanjeevi Raja Sujjur Ito, बनाम No.1A, Block 3, Bajaj Apartments, Non-Corporate Ward-1(2) / Vs. Nandanam, Chennai-600 035. Chennai. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Axaps-7114-G (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Yeshwanth (Ca) For Ms. T.V.Muthu Abirami (Advocate) -Ld. Ar " थ"कीओरसे/Respondent By : Shri D.Hema Bhupal (Jcit)-Ld.Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 28-11-2023 घोषणाकीतारीख /Date Of Pronouncement : 28-11-2023 आदेश / O R D E R

For Appellant: Shri Yeshwanth (CA) for Ms. T.V.Muthu Abirami (Advocate) -Ld. ARFor Respondent: Shri D.Hema Bhupal (JCIT)-Ld.Sr. DR

Section 154Section 36(1)(va)

…since the assessee made payment of employees’ contribution towards PF and ESI beyond due date as specified in respective acts. The Ld. CIT(A), considering the decision of Hon’ble Supreme Court in bunch of appeals titled as Checkmate Services P. Ltd. Vs CIT (143 Taxmann.com 178), confirmed the disallowance against which the assessee is in further appeal before us. 3. Since the adjudication of Ld. CIT(A) follows a binding judicial precedent, the same do not require any interference on our part. 4. The appeal stands dismissed. Order pronounced in open court on 28th November, 2023. (MAHAVIR SINGH) (MANOJ KUMAR AGG…