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 43BSection 143(3)Section 2(24)(x)Section 139(1)Section 250Section 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 pfsection 36(1)(va)section 43b(b)section 34(1)section 2(24)section 43bsection 36(1)section 36

Judgments citing Checkmate Services Pvt. Ltd. v. CIT

Karthikeyan Sanjeevi Raja Sujjur, Chennai vs. ITO, Non-Corporate Ward1(2), Chennai

In the result, the appeals stand dismissed

ITA 852/CHNY/2023[2021-22]Status: DisposedITAT Chennai28 Aug 2023AY 2021-22

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.852/Chny/2023 (िनधा"रण वष" / Assessment Year: 2021-22) Shri Karthikeyan Sanjeevi Raja Sujjur Ito, बनाम 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" की ओर से/ Appellant By : Ms. T.V.Muthu Abirami (Advocate)-Ld.Ar !"थ" की ओर से/Respondent By : Shri P.Sajit Kumar (Jcit)-Ld.Dr सुनवाईकीतारीख/Date Of Hearing : 28-08-2023 घोषणाकीतारीख /Date Of Pronouncement : 28-08-2023 आदेश / O R D E R Manoj Kumar Aggarwal () 1. The Only Issue In The Captioned Appeal Is Confirmation Of Disallowance Of Late Payment Of Employees’ Contribution To Pf / Esi. The Cpc Has Made This Adjustment U/S 143(1) As Per Reporting Made In The Tax Audit Report. The Ld. Cit(A) Confirmed The Adjustment By Relying On The Recent Decision Of Hon’Ble Supreme Court In Bunch Of Appeals Titled As Checkmate Services P. Ltd. Vs Cit (143 Taxmann.Com 178). Aggrieved The Assessee Is In Further Appeal Before Us.

For Appellant: Ms. T.V.Muthu Abirami (Advocate)-Ld.ARFor Respondent: Shri P.Sajit Kumar (JCIT)-Ld.DR
Section 143(1)Section 37(1)

…ESI. The CPC has made this adjustment u/s 143(1) as per reporting made in the Tax Audit Report. The Ld. CIT(A) confirmed the adjustment by relying on the recent decision of Hon’ble Supreme Court in bunch of appeals titled as Checkmate Services P. Ltd. Vs CIT (143 Taxmann.com 178). Aggrieved the assessee is in further appeal before us. 2. Since impugned order follows a binding judicial precedent, no interference is called for in the same. The Ld. AR submitted that the deduction may be alternatively be allowed u/s 37(1). However, the same cannot be accepted since special provisions would prevail over general provi…

Dalmia Laminators Ltd., Kolkata vs. ACIT, Cir. 7(1), Kolkata

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

ITA 106/KOL/2022[2017-18]Status: DisposedITAT Kolkata25 Aug 2023AY 2017-18

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(3)Section 2(24)Section 250Section 3Section 36(1)Section 36(1)(iv)Section 36(1)(va)Section 43BSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B”, KOLKATA [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 106/Kol/2022 Assessment Year : 2017-18 Dalmia Laminators Ltd. Vs. ACIT, Circle-7(1), Kolkata PAN: AABCD 1748 C Appellant Respondent Date of Hearing 01.08.2023 Date of Pronouncement 25.08.2023 For the Assessee Shri N.S. Saini, AR & Ms. Priyanka Salarpuria, AR For the Revenue Shri P.P. Barman, Addl. CIT, Sr. DR ORDER Per Sonjoy Sarma, JM: This appeal of the assessee for the assessment year 2017-18 is directed against the order dated 08.12.2021 passed by…

Ess Ess Kay Engineering Company Private Limited, Jalandhar vs. Assistant Commissioner of Income Tax Circle -4, Jalandhar

In the result, the appellant’s appeal is Dismissed

ITA 143/ASR/2023[2017-18]Status: DisposedITAT Amritsar25 Aug 2023AY 2017-18

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.143/Asr/2023 Assessment Year: 2017-18 Ess Ess Kay Engineering Co. Vs. Nfac, Delhi/C/O Asstt. Pvt. Ltd. Factory Area, Commissioner Of Income Jalandhar. Tax Circle-4, Jalandhar. [Pan: Aaace5057G] (Respondent) (Appellant)

Section 139(1)Section 143(1)Section 143(3)Section 154Section 250oSection 36Section 36(1)(va)Section 37Section 43B

…the ld. CIT(A) without allowing the assessee’s prayer passed the order and upheld the addition after allowing the relief amount to Rs.94,65,114/-.The ld. CIT(A) considering the order of the Hon’ble Apex Court in the case of Checkmate Services P. Ltd. vs. CIT, 143 Taxmann.com 178 (SC)has rejected the assessee’s ground. Being aggrieved assessee filed an appeal before us. 4. The ld. counsel for the assessee has filed written submissions which are kept in the record. The ld. AR of the assessee first argued and placed that the order 143(3) protruded the order passed u/s 143(1). So, there is no demand on account of the…

Jagdamba Optics Pvt. Ltd., Delhi vs. DCIT, 13(1), New Delhi

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

ITA 1553/DEL/2021[2017-18]Status: DisposedITAT Delhi25 Aug 2023AY 2017-18

Bench: Shri N.K. Billaiya & Shri Kul Bharat

For Appellant: Shri Ankit Agrawal, CAFor Respondent: Shri Waseem Arshad, CIT-DR
Section 115BSection 143Section 36Section 68

…ich has been deposited after the due date prescribed under respective law but before filing of return of income. 18. In so far as delay in depositing the employee contribution is concerned, the Hon'ble Supreme Court in the case of Checkmate Services Pvt Ltd 448 ITR 518 has settled the dispute in favour of the Revenue and against the assessee. Therefore, respectfully following the same, disallowance on account of delay in deposit of employee share of EPF/ESI is sustained. 19. In so far as delay in depositing the employer’s contribution is concerned, we direct the Assessing Officer to verify the date of deposi…

M/S. Singals & Systems India Pvt. Ltd, Siruseri, Chennai vs. DCIT, Company Circle VI, Chennai

The appeal stands partly allowed for statistical purposes

ITA 460/CHNY/2023[2018-19]Status: DisposedITAT Chennai24 Aug 2023AY 2018-19

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manomohan Das

For Appellant: Shri D. Anand (Advocate) - Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) –Ld. Sr. DR
Section 143(1)Section 43B

…payment of Employees’ Contribution to PF / ESI for Rs.3.11 Lacs u/s 43B r.w.s. 36(1)(va) r.w.s. 2(24)(x). The Ld. CIT(A) has confirmed the same by following the decision of Hon’ble Supreme Court in bunch of appeals titled as Checkmate Services P. Ltd. Vs CIT (143 Taxmann.com 178; dated 12.10.2022) wherein this controversy has now been put to rest by the Hon’ble Court by deciding this issue in revenue’s favor. Since the impugned order follows a binding judicial precedent, the same do not require any interference on our part. The corresponding grounds raised by the assessee stand dismissed. 3. The CPC has made anot…

M/S Mfar Developers Pvt Ltd, Bangalore vs. The Deputy Commissioner of Income Tax Circle-4(1)(2), Bangalore

In the result, both the appeals are allowed for statistical purposes

ITA 335/BANG/2023[2018-19]Status: DisposedITAT Bangalore24 Aug 2023AY 2018-19

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

For Appellant: S/Shri C.R. Krishna & Sachin Mehta, CAsFor Respondent: Shri Mehere Yogesh Prabhakara Rao
Section 143(1)Section 143(2)Section 143(3)Section 154Section 250Section 36(1)(va)Section 37(1)Section 40A(3)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos.334 & 335/Bang/2023 Assessment year : 2018-19 MFAR Developers Private Limited, Vs. The Deputy Commissioner # 3, Lavelle Road, of Income Tax, Bangalore – 560 001. Circle 4(1)(3), PAN : AAFCM 6271M Bangalore. APPELLANT RESPONDENT Appellant by : S/Shri C.R. Krishna & Sachin Mehta, CAs Respondent by : Shri Mehere Yogesh Prabhakara Rao, Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 10.08.2023 Date of Pronouncement : 24.08.2023 O R D E R Per Laxmi Prasad Sa…

M/S Mfar Developers Pvt Ltd, Bangalore vs. The Deputy Commissioner of Income Tax Circle-4(1)(2), Bangalore

In the result, both the appeals are allowed for statistical purposes

ITA 334/BANG/2023[2018-19]Status: DisposedITAT Bangalore24 Aug 2023AY 2018-19

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

For Appellant: S/Shri C.R. Krishna & Sachin Mehta, CAsFor Respondent: Shri Mehere Yogesh Prabhakara Rao
Section 143(1)Section 143(2)Section 143(3)Section 154Section 250Section 36(1)(va)Section 37(1)Section 40A(3)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos.334 & 335/Bang/2023 Assessment year : 2018-19 MFAR Developers Private Limited, Vs. The Deputy Commissioner # 3, Lavelle Road, of Income Tax, Bangalore – 560 001. Circle 4(1)(3), PAN : AAFCM 6271M Bangalore. APPELLANT RESPONDENT Appellant by : S/Shri C.R. Krishna & Sachin Mehta, CAs Respondent by : Shri Mehere Yogesh Prabhakara Rao, Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 10.08.2023 Date of Pronouncement : 24.08.2023 O R D E R Per Laxmi Prasad Sa…

Lally Automobiles Private Limited, Delhi vs. DCIT, Circle-15(2), Delhi

In the result, both the appeals of the assessee are allowed ex parte for statistical purposes

ITA 942/DEL/2023[2019-20]Status: DisposedITAT Delhi24 Aug 2023AY 2019-20

Bench: Sh. Saktijit Dey & Sh. Pradip Kumar Kediaita Nos.941 & 942/Del/2023 (Assessment Years : 2018-19 & 2019-20) Lally Automobiles Pvt. Vs. Dcit Ltd., D-196 & 160, Okhla Circle – 15(2) Ind. Area, Phase-I, Delhi New Delhi – 110 020 Pan No. Aabcl 1446 K (Appellant) (Respondent) Assessee By --None-- Revenue By Ms. Smita Singh, Sr. D.R. Date Of Hearing: 24.08.2023 Date Of Pronouncement: 24.08.2023

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI BEFORE SH. SAKTIJIT DEY, VICE PRESIDENT AND SH. PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ITA Nos.941 & 942/Del/2023 (Assessment Years : 2018-19 & 2019-20) Lally Automobiles Pvt. Vs. DCIT Ltd., D-196 & 160, Okhla Circle – 15(2) Ind. Area, Phase-I, Delhi New Delhi – 110 020 PAN No. AABCL 1446 K (APPELLANT) (RESPONDENT) Assessee by --None-- Revenue by Ms. Smita Singh, Sr. D.R. Date of hearing: 24.08.2023 Date of Pronouncement: 24.08.2023 PER PRADIP KUMAR KEDIA, AM : The captioned appeals have been filed by the assessee against the order of the Ld. Commi…

Lally Automobiles Private Limited, New Delhi vs. DCIT, Circle-15(2), Delhi

In the result, both the appeals of the assessee are allowed ex parte for statistical purposes

ITA 941/DEL/2023[2018-19]Status: DisposedITAT Delhi24 Aug 2023AY 2018-19

Bench: Sh. Saktijit Dey & Sh. Pradip Kumar Kediaita Nos.941 & 942/Del/2023 (Assessment Years : 2018-19 & 2019-20) Lally Automobiles Pvt. Vs. Dcit Ltd., D-196 & 160, Okhla Circle – 15(2) Ind. Area, Phase-I, Delhi New Delhi – 110 020 Pan No. Aabcl 1446 K (Appellant) (Respondent) Assessee By --None-- Revenue By Ms. Smita Singh, Sr. D.R. Date Of Hearing: 24.08.2023 Date Of Pronouncement: 24.08.2023

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI BEFORE SH. SAKTIJIT DEY, VICE PRESIDENT AND SH. PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ITA Nos.941 & 942/Del/2023 (Assessment Years : 2018-19 & 2019-20) Lally Automobiles Pvt. Vs. DCIT Ltd., D-196 & 160, Okhla Circle – 15(2) Ind. Area, Phase-I, Delhi New Delhi – 110 020 PAN No. AABCL 1446 K (APPELLANT) (RESPONDENT) Assessee by --None-- Revenue by Ms. Smita Singh, Sr. D.R. Date of hearing: 24.08.2023 Date of Pronouncement: 24.08.2023 PER PRADIP KUMAR KEDIA, AM : The captioned appeals have been filed by the assessee against the order of the Ld. Commi…

Sanjay Kumar, Gurgaon vs. ITO, Ward 4(1), Gurugram

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

ITA 2471/DEL/2022[2018-19]Status: HeardITAT Delhi24 Aug 2023AY 2018-19

Bench: Sh. Saktijit Dey & Sh. Pradip Kumar Kediasanjay Kumar Ca Mr Vs. Ito Sahu M. Sahu & Ward- 4 (1) Associates Chartered Gurugram Accountant House No.651, 1St Floor, Sector- 10A, Nr. Union Bank Of India, Gurgaon Haryana 122001 Pan No.Cmipk8618J (Appellant) (Respondent)

Section 139(1)Section 143(1)Section 2(24)(x)Section 36

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SH. SAKTIJIT DEY, VICE PRESIDENT AND SH. PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Sanjay Kumar CA MR Vs. ITO Sahu M. Sahu & Ward- 4 (1) Associates Chartered Gurugram Accountant House No.651, 1st Floor, Sector- 10A, Nr. Union Bank of India, Gurgaon Haryana 122001 PAN No.CMIPK8618J (APPELLANT) (RESPONDENT) Assessee by Sh. MR Sahu, CA Revenue by Sh. Anuj Garg, Sr DR Date of hearing: 24.08.2023 Date of Pronouncement: 24.08.2023 PER PRADIP KUMAR KEDIA, AM : The captioned appeal has been filed by the assessee against the order of the Ld. Commissio…

Modern Veer Rays Security Force (India) Private Limited, Mumbai vs. Assistant Director of Incometax, CPC, Bangalore

In the result, both the appeals of the assessee are partly allowed for statistical purposes

ITA 1167/MUM/2023[2019-20]Status: DisposedITAT Mumbai23 Aug 2023AY 2019-20
Section 143(1)Section 43B

…on the audit report the same was disallowed u/s 143(1). 4. In first appeal, ld. CIT(A) has also confirmed the action of CPC for disallowance of employee contribution to PF/ ESIC relying on decision of Supreme Court in case of Checkmate Services P Ltd. Vs CIT (143 Taxmann.com 178) (SC) and also confirm M/s. Modern Veer Rays Security Force addition U/s 43B for gratuity payment. He has also referred to various decisions of the Tribunal while confirming the action of the ld. AO. 5. Before us the ld. Counsel for the assessee had filed following additional evidences vide application dated 17/07/2023 under Rule 29 of I…

M/S Modern Veer Rays Security Force (India) Private Limited, Mumbai vs. Deputy Commissioner of Income Tax Centralized Processing Centre, Bangalore

In the result, both the appeals of the assessee are partly allowed for statistical purposes

ITA 1166/MUM/2023[2018-2019]Status: DisposedITAT Mumbai23 Aug 2023AY 2018-2019
Section 143(1)Section 43B

…on the audit report the same was disallowed u/s 143(1). 4. In first appeal, ld. CIT(A) has also confirmed the action of CPC for disallowance of employee contribution to PF/ ESIC relying on decision of Supreme Court in case of Checkmate Services P Ltd. Vs CIT (143 Taxmann.com 178) (SC) and also confirm M/s. Modern Veer Rays Security Force addition U/s 43B for gratuity payment. He has also referred to various decisions of the Tribunal while confirming the action of the ld. AO. 5. Before us the ld. Counsel for the assessee had filed following additional evidences vide application dated 17/07/2023 under Rule 29 of I…

Hirji Chanabhai Savla, Mumbai vs. DCIT CPC, Bengaluru

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

ITA 2145/MUM/2021[2018-19]Status: DisposedITAT Mumbai23 Aug 2023AY 2018-19

Bench: Shir Pavan Kumar Gadalehiriji Chanabhai Savla, Vs. Dcit,Cpc, Ground 1Stfloor,Prestigealpha, Floor,Ramniwas, Jerbai Beratenaagrahara Wadia Road, Parel, Begur, Houshr Road, Mumbai-400012. Bengaluru-560100 Maharastra Karnataka. Pan/Gir No. : Amtps0902J Appellant .. Respondent Appellant By : Shri. Dinesh Shah Ca.Ar Respondent By : Ms. R.M. Brindha, Sr. Ar Date Of Hearing 21.08.2023 Date Of Pronouncement 22.08.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Of National Faceless Appeal Centre (Nfac), Delhi/ Cit(A) Passed U/S143(1) & U/Sec 250 Of The Act.

For Appellant: Shri. Dinesh Shah CA.ARFor Respondent: Ms. R.M. Brindha, Sr. AR
Section 143(1)

…lication filed by the revenue in MA No. 240/Mum/2023 order dated 27.06.2023 has recalled the Tribunal order dated 18.05.2022 considering the decision of the Hon’ble Supreme Court in the case of Checkmate Hirji Chanabhai Savla, Mumbai. Services Pvt Ltd Vs CIT (448 ITR 518(SC)) where in employers have to deposit employees contribution towards ESIC and PF on or before the due date as prescribed in the respective Act. Now the appeal is posted for hearing before us. 3. At the time of hearing, the Ld. AR submitted that the assessment was completed u/s 143(1) of the Act with disallowance of PF&ESI contribution of Rs.1,…

Gajra Differential Gears Ltd, Mumbai vs. CIT (A) NFAC, Delhi

In the result the appeal filed by the assessee is dismissed

ITA 2070/MUM/2021[2019-20]Status: DisposedITAT Mumbai23 Aug 2023AY 2019-20

Bench: Shri Prashat Maharshi, Am & Ms. Kavitha Rajagopal, Jm Gajra Differential Gears Ltd. Cit(A) Elve Chambers, Ground Floor, National Faceless Appeal Center Vs. Green Street, Fort, New Delhi Mumbai-400023 Pan/Gir No.Aaacg1586C (Appellant) : (Respondent) Assessee By : None : Shri. Swapnil Sawant Revenue By : 01.08.2023 Date Of Hearing Date Of Pronouncement : 23.08.2023 O R D E R Per Kavitha Rajagopal, J M:

For Appellant: NoneFor Respondent: 01.08.2023
Section 139(1)Section 143(1)Section 250Section 36(1)(va)Section 43B

…anic Chemicals Ltd. 48 taxmann.com 421 and various other decisions. 7. The revenue has filed the miscellaneous application to recall the said order in view of the decision of the Hon’ble Apex Court in the case of Checkmate Services Pvt. Ltd. v/s CIT-1 (2022) 448 ITR 518 (SC) and the Tribunal vide order dated 30.12.2022 recalled the said order of the Tribunal. 3 Gajra Differential gears Ltd. 8. We have heard the Ld. DR and perused the material available on record. It is evident that the assessee had deposited the impugned amount which is the employees contribution to PF and ESIC belatedly after the due date pres…

Omaxe World Street Private Limited, Faridabad vs. ACIT, Circle-2(1), Delhi

In the result, the appeal of the assessee is dismissed

ITA 1741/DEL/2022[2017-18]Status: DisposedITAT Delhi23 Aug 2023AY 2017-18

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kedia

For Appellant: NoneFor Respondent: Ms. Smita Singh, Sr.DR
Section 143(3)Section 2(24)(X)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E” DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.A. No.1741/DEL/2022 Assessment Year 2017-18 Omaxe World Street Pvt. Ltd. Vs. ACIT, Sector-79, Omaxe World Street Pvt. Circle-2(1) Ltd. Delhi Faridabad TAN/PAN: AADCR6560L (Appellant) (Respondent) Appellant by: None Respondent by: Ms. Smita Singh, Sr.DR Date of hearing: 23 08 2023 Date of pronouncement: 23 08 2023 O R D E R PER PRADIP KUMAR KEDIA, A.M.: The captioned appeal has been filed by the assessee against the order of the ld. Commissioner of Income Tax (Ap…

Puspak Steel Industries Private Limited, Pune vs. Assistant Commissioner of Income Tax, Circle-10, Pune

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

ITA 852/PUN/2023[2014-15]Status: DisposedITAT Pune22 Aug 2023AY 2014-15
For Appellant: Shri Sarvesh KhandelwalFor Respondent: Shri M. G. Jasnani
Section 143(3)Section 14A

…d. CIT(A), who vide impugned order confirmed the disallowance on account of belated deposit of employees contribution towards PF and ESI following the decision of the Hon’ble Supreme Court in the case of Checkmate Services P. Ltd. & Ors. vs. CIT & Ors. (2022) 448 ITR 518 (SC). The ld. CIT(A) also confirmed the disallowance u/s 14A considering the Explanation inserted vide Finance Act, 2022 has retrospective effect as well as on placing reliance on the decision of the Hon’ble ITAT, Hyderabad Bench in the case of DCIT vs. Madava Holdings P. Ltd., 143 taxmann.com 172 (Hyderabad Tribunal). 5. Being aggrieved by the a…

M/S. Add Construction, Guwahati vs. ACIT, Circle -1, Guwahati

In the result, all the captioned appeals of the assessee are dismissed

ITA 14/GTY/2023[2020-21]Status: DisposedITAT Guwahati22 Aug 2023AY 2020-21

Bench: Shri Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.12,13&14/Gau/2023 Assessment Years: 2018-19 To 2020-21 M/S Add Construction….…........…..…………....................……….……Appellant C/O Rahul Raj Jain & Co., H.No.15, 1St Floor, Bye Lane-2, Shaktigarh Path, Bhangagarh, G.S. Road, Assam-781005. [Pan: Aaifa2627H] Vs. Acit, Circle-1, Guwahati ……….…............…….......................…..…..Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri N.T Sherpa, Jcit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : June 26, 2023 Date Of Pronouncing The Order : August 22, 2023 Order Per Manish Borad: All These Appeals Filed By The Same Assessee Pertaining To The Assessment Years 2018-19 To 2020-21 Are Directed Against The Order Of The National Faceless Appeal Centre [In Short Ld. “Cit(A)”] All Dated 31.01.2023 Passed U/S 250 Of The Income Tax Act 1961 (Hereinafter Referred To As The ‘Act’). 2. The Common Issue Involved In All These Appeals Is Relating To The Disallowance Made By The Assessing Officer/Central Processing Centre (Cpc) U/S 36(1)(Va) R.W.S. 2(24)(X) Of The Act On Account Of Delayed Deposit Of Employees’ Contribution To Pf/Esi I.E. After The Due Date As Provided Under The Respective Welfare Enactments.

Section 143(1)Section 143(1)(a)Section 250Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “GUWAHATI BENCH, GAUHATI VIRTUAL HEARING AT KOLKATA Before Shri Manish Borad, Accountant Member and Shri Sonjoy Sarma, Judicial Member I.T.A. Nos.12,13&14/Gau/2023 Assessment Years: 2018-19 to 2020-21 M/s Add Construction….…........…..…………....................……….……Appellant C/o Rahul Raj Jain & Co., H.No.15, 1st Floor, Bye Lane-2, Shaktigarh Path, Bhangagarh, G.S. Road, Assam-781005. [PAN: AAIFA2627H] vs. ACIT, Circle-1, Guwahati ……….…............…….......................…..…..Respondent Appearances by: None appeared on behalf of the appellant. Shri N.T Sherpa, JCIT-DR, appea…

M/S. Add Construction, Guwahati vs. ACIT, Circle -1, Guwahati

In the result, all the captioned appeals of the assessee are dismissed

ITA 13/GTY/2023[2019-20]Status: DisposedITAT Guwahati22 Aug 2023AY 2019-20

Bench: Shri Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.12,13&14/Gau/2023 Assessment Years: 2018-19 To 2020-21 M/S Add Construction….…........…..…………....................……….……Appellant C/O Rahul Raj Jain & Co., H.No.15, 1St Floor, Bye Lane-2, Shaktigarh Path, Bhangagarh, G.S. Road, Assam-781005. [Pan: Aaifa2627H] Vs. Acit, Circle-1, Guwahati ……….…............…….......................…..…..Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri N.T Sherpa, Jcit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : June 26, 2023 Date Of Pronouncing The Order : August 22, 2023 Order Per Manish Borad: All These Appeals Filed By The Same Assessee Pertaining To The Assessment Years 2018-19 To 2020-21 Are Directed Against The Order Of The National Faceless Appeal Centre [In Short Ld. “Cit(A)”] All Dated 31.01.2023 Passed U/S 250 Of The Income Tax Act 1961 (Hereinafter Referred To As The ‘Act’). 2. The Common Issue Involved In All These Appeals Is Relating To The Disallowance Made By The Assessing Officer/Central Processing Centre (Cpc) U/S 36(1)(Va) R.W.S. 2(24)(X) Of The Act On Account Of Delayed Deposit Of Employees’ Contribution To Pf/Esi I.E. After The Due Date As Provided Under The Respective Welfare Enactments.

Section 143(1)Section 143(1)(a)Section 250Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “GUWAHATI BENCH, GAUHATI VIRTUAL HEARING AT KOLKATA Before Shri Manish Borad, Accountant Member and Shri Sonjoy Sarma, Judicial Member I.T.A. Nos.12,13&14/Gau/2023 Assessment Years: 2018-19 to 2020-21 M/s Add Construction….…........…..…………....................……….……Appellant C/o Rahul Raj Jain & Co., H.No.15, 1st Floor, Bye Lane-2, Shaktigarh Path, Bhangagarh, G.S. Road, Assam-781005. [PAN: AAIFA2627H] vs. ACIT, Circle-1, Guwahati ……….…............…….......................…..…..Respondent Appearances by: None appeared on behalf of the appellant. Shri N.T Sherpa, JCIT-DR, appea…

M/S. Add Construction, Guwahati vs. ACIT, Circle -1, Guwahati

In the result, all the captioned appeals of the assessee are dismissed

ITA 12/GTY/2023[2018-19]Status: DisposedITAT Guwahati22 Aug 2023AY 2018-19

Bench: Shri Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.12,13&14/Gau/2023 Assessment Years: 2018-19 To 2020-21 M/S Add Construction….…........…..…………....................……….……Appellant C/O Rahul Raj Jain & Co., H.No.15, 1St Floor, Bye Lane-2, Shaktigarh Path, Bhangagarh, G.S. Road, Assam-781005. [Pan: Aaifa2627H] Vs. Acit, Circle-1, Guwahati ……….…............…….......................…..…..Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri N.T Sherpa, Jcit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : June 26, 2023 Date Of Pronouncing The Order : August 22, 2023 Order Per Manish Borad: All These Appeals Filed By The Same Assessee Pertaining To The Assessment Years 2018-19 To 2020-21 Are Directed Against The Order Of The National Faceless Appeal Centre [In Short Ld. “Cit(A)”] All Dated 31.01.2023 Passed U/S 250 Of The Income Tax Act 1961 (Hereinafter Referred To As The ‘Act’). 2. The Common Issue Involved In All These Appeals Is Relating To The Disallowance Made By The Assessing Officer/Central Processing Centre (Cpc) U/S 36(1)(Va) R.W.S. 2(24)(X) Of The Act On Account Of Delayed Deposit Of Employees’ Contribution To Pf/Esi I.E. After The Due Date As Provided Under The Respective Welfare Enactments.

Section 143(1)Section 143(1)(a)Section 250Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “GUWAHATI BENCH, GAUHATI VIRTUAL HEARING AT KOLKATA Before Shri Manish Borad, Accountant Member and Shri Sonjoy Sarma, Judicial Member I.T.A. Nos.12,13&14/Gau/2023 Assessment Years: 2018-19 to 2020-21 M/s Add Construction….…........…..…………....................……….……Appellant C/o Rahul Raj Jain & Co., H.No.15, 1st Floor, Bye Lane-2, Shaktigarh Path, Bhangagarh, G.S. Road, Assam-781005. [PAN: AAIFA2627H] vs. ACIT, Circle-1, Guwahati ……….…............…….......................…..…..Respondent Appearances by: None appeared on behalf of the appellant. Shri N.T Sherpa, JCIT-DR, appea…

Vijay Kumar Marwah, Faridabad vs. ACIT, Circle--2(1), Faridabad

The appeal of the assessee is dismissed

ITA 586/DEL/2023[2019-20]Status: DisposedITAT Delhi22 Aug 2023AY 2019-20

Bench: Sh. N. K. Billaiya & Sh.Kul Bharatassessment Year: 2019-20 Vijay Kumar Marwah Acit Plot No.74, Sector-24, Nit Vs Circle -2 (1) Faridabad, Haryana Faridabad 121005 Pan No.Acqpm9213P (Appellant) (Respondent)

…T(A) we find that the quarrel relates to the delay in the deposit of EPF/ESI. We find that the CIT(A) / NFAC has dismissed the appeal of the assessee following the binding decision of the Hon’ble Supreme Court in the case of Checkmate Services Private Limited 448 ITR 518. 5. Since the NFAC has followed the binding decision of the Hon’ble Supreme Court we do not find any reason to interfere with the findings of the NFAC. The appeal of the assessee is dismissed. 6. Decision announced in the open court on 22.08.2023. [N.K. BILLAIYA] [KUL BHARAT] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: .08.2023 *Neha*…