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

G R Gupta & Bros., New Delhi vs. ACIT, Central Circle-7, New Delhi

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

ITA 1817/DEL/2022[2020-21]Status: DisposedITAT Delhi10 Aug 2023AY 2020-21

Bench: Shri C.M. Garg & Shri Pradip Kumar Kediagr Gupta & Bros., Vs. Acit, Y-8, Wha, Loha Mandi, Central Circle-7, Naraina, New Delhi New Delhi (Appellant) (Respondent) Pan:Aaafg4309G

For Appellant: NoneFor Respondent: Sh. N. K. Bansal, Sr. DR
Section 143(1)Section 2(24)(x)Section 36

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE Shri C.M. Garg, Judicial Member and Shri Pradip Kumar Kedia, Accountant Member GR Gupta & Bros., Vs. ACIT, Y-8, WHA, Loha Mandi, Central Circle-7, Naraina, New Delhi New Delhi (Appellant) (Respondent) PAN:AAAFG4309G Assessee by : None Revenue by: Sh. N. K. Bansal, Sr. DR Date of Hearing 21/06/2023 Date of pronouncement 10/08/2023 O R D E R PER C. M. GARG, J. M.: 1. This appeal has been filed by the assessee against the order of the ld CIT(A)-24, New Delhi dated 10.06.2022 for AY 2020-21. 2. As per ground of appeal, the assessee has challenged the d…

Bhuneshwar Prasad Sahu, Baloda Bazar, Raipur vs. Deputy Commissioner of Income Tax, CPC, Jao Income Tax Officer, Bhatapara

ITA 64/RPR/2022[2018-19]Status: DisposedITAT Raipur10 Aug 2023AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 64/Rpr/2022 "नधा"रण वष" / Assessment Year : 2018-19 Bhuneshwar Prasad Sahu Main Road, Raseda, Baloda Bazar, Raipur (C.G.) Pan : Batps7721N .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax, Cpc, Jao-Income Tax Officer, Bhatapara ……""यथ" / Respondent

For Appellant: Shri S.R. Rao, AdvocateFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 154Section 36(1)(va)Section 43B

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 64/RPR/2022 "नधा"रण वष" / Assessment Year : 2018-19 Bhuneshwar Prasad Sahu Main Road, Raseda, Baloda Bazar, Raipur (C.G.) PAN : BATPS7721N .......अपीलाथ" / Appellant बनाम / V/s. The Deputy Commissioner of Income Tax, CPC, JAO-Income Tax Officer, Bhatapara ……""यथ" / Respondent Assessee by : Shri S.R. Rao, Advocate Revenue by : Shri Satya Prakash Sharma, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 10.08.2023 घोषणा…

M/S. Topsel Pvt. Ltd., Kolkata vs. D.C.I.T., Circle - 2(2), Kolkata

In the result, the appeal of the assessee is dismissed

ITA 164/KOL/2023[2013-2014]Status: DisposedITAT Kolkata09 Aug 2023AY 2013-2014

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A. No.164/Kol/2023 Assessment Year: 2013-14 Vs. M/S. Topsel Pvt. Ltd. Deputy Commissioner Of C/O M/S. Salarpuria Jajodia Income-Tax, Circle-2(2), Kolkata. & Co., 7, C. R. Avenue, 3Rd Floor, Kolkatga-700072. (Pan: Aabct2439G) (Appellant) (Respondent)

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA Before Shri Sanjay Garg, Judicial Member & Dr. Manish Borad, Accountant Member I.T.A. No.164/KOL/2023 Assessment Year: 2013-14 Vs. M/s. Topsel Pvt. Ltd. Deputy Commissioner of C/o M/s. Salarpuria Jajodia Income-tax, Circle-2(2), Kolkata. & Co., 7, C. R. Avenue, 3rd Floor, Kolkatga-700072. (PAN: AABCT2439G) (Appellant) (Respondent) Appearances by: Shri Siddhafrth Jhajharia, FCA appeared for Appellant. Shri Sunil Kr. Agarwala, CIT, DR appeared for Respondent. Date of concluding the hearing : 08.08.2023 Date of pronouncing the order : 09.08.2023 ORDER Per Ma…

Rekha, Meerut vs. ITO Ward 1(2)(3), Meerut

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

ITA 584/DEL/2023[2019-20]Status: DisposedITAT Delhi09 Aug 2023AY 2019-20

Bench: Sh. Chandra Mohan Garg & Sh. Pradip Kumar Kediarekha Vs. Ito Sai Dham, Victoria Park, Ward – 1(2)(3), Meerut, Uttar Pradesh Uttar Pradesh-250 001 Pan No. Aampr 5335 D (Appellant) (Respondent) Assessee By Ms. Monika Agarwal, Advocate Revenue By Shri Om Prakash, Sr. D.R. Date Of Hearing: 08.06.2023 Date Of Pronouncement: 09.08.2023

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI BEFORE SH. CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SH. PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Rekha Vs. ITO Sai Dham, Victoria Park, Ward – 1(2)(3), Meerut, Uttar Pradesh Uttar Pradesh-250 001 PAN No. AAMPR 5335 D (APPELLANT) (RESPONDENT) Assessee by Ms. Monika Agarwal, Advocate Revenue by Shri Om Prakash, Sr. D.R. Date of hearing: 08.06.2023 Date of Pronouncement: 09.08.2023 PER PRADIP KUMAR KEDIA, AM : The captioned appeal has been filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals) - NFAC, Delhi (‘CIT(A)’ in…

Aero Club, New Delhi vs. ACIT, Central Circle-49(1), New Delhi

In the result, the appeal of the assessee is allowed

ITA 2957/DEL/2022[2018-19]Status: DisposedITAT Delhi09 Aug 2023AY 2018-19

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Pradip Dinodia, CA &For Respondent: Sh. Rajesh Kumar, CIT DR
Section 139(1)Section 143(3)Section 270A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member ITA No. 2957/Del/2022 : Asstt. Year: 2018-19 Aero Club, Vs ACIT, 867, Joshi Road, Karol Bagh, Central Circle-49(1), New Delhi-110005 New Delhi (APPELLANT) (RESPONDENT) PAN No. AAFFA1530L Assessee by : Sh. Pradip Dinodia, CA & Sh. R. K. Kapoor, CA Revenue by : Sh. Rajesh Kumar, CIT DR Date of Hearing: 22.06.2023 Date of Pronouncement: 09.08.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by assessee against the order dated 28.10…

Rambir Singh, Rohtak vs. ITO, Ward-5, Rohtak

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

ITA 2397/DEL/2022[2019-20]Status: DisposedITAT Delhi09 Aug 2023AY 2019-20

Bench: Sh. Chandra Mohan Garg & Sh. Pradip Kumar Kediarambir Singh Vs. Ito Dada Chhattarpal Ward – 5 Enterprises, 156-Idc Rohtak Hissar Road, Rohtak, Haryana – 124 001 Pan No. Awhps 6868 F (Appellant) (Respondent) Assessee By Shri Manoj Kumar, C.A. Revenue By Shri Om Parkash, Sr. D.R. Date Of Hearing: 08.06.2023 Date Of Pronouncement: 09.08.2023

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI BEFORE SH. CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SH. PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Rambir Singh Vs. ITO DADA Chhattarpal Ward – 5 Enterprises, 156-IDC Rohtak Hissar Road, Rohtak, Haryana – 124 001 PAN No. AWHPS 6868 F (APPELLANT) (RESPONDENT) Assessee by Shri Manoj Kumar, C.A. Revenue by Shri Om Parkash, Sr. D.R. Date of hearing: 08.06.2023 Date of Pronouncement: 09.08.2023 PER PRADIP KUMAR KEDIA, AM : The captioned appeal has been filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals) - NFAC, Delhi (‘CI…

Bny Mellon International Operations (India) Pvt. Ltd., Pune vs. Assessing Officer, National E-Assessment Centre, Delhi

The appeal of the assessee is PARTLY ALLOWED

ITA 699/PUN/2021[2017-18]Status: DisposedITAT Pune08 Aug 2023AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No. 699/Pun/2021 धििाारण वर्ा / Assessment Year : 2017-18 Bny Mellon International Operations (India) Pvt. Ltd., Tower S3, Level 1, Cybercity, Magarpatta City, Hadapsar, Pune-411013 Pan: Aadcm 9640 E . . . . . . . अपीलाथी / Appellant बिाम / V/S National E-Assessment Centre, Delhi . . . . . . .प्रत्यथी / Respondent द्वारा / Appearances Assessee By : Shri Nitesh Joshi Revenue By : Shri Rakesh Jha सुनवाई की तारीख / Date Of Conclusive Hearing : 03/08/2023 घोषणा की तारीख / Date Of Pronouncement : 08/08/2023 आदेश / Order Per G. D. Padmahshali, Am; This Appeal Is Directed Against The Order Of The National Faceless Assessment Centre, Delhi, [‘Ao’ Hereinafter] Dt. 29/10/2021 Passed U/S 143(3) R.W.S. 144C(13) R.W.S. 144B Of The Income-Tax Act, 1961 [‘The Act’ Hereinafter] For The Ay 2017-18. Itat-Pune Page 1 Of 16

For Appellant: Shri Nitesh JoshiFor Respondent: Shri Rakesh Jha
Section 143Section 143(3)Section 144C(13)Section 253(1)Section 253(1)(d)Section 271Section 274Section 92C(2)Section 92C(3)

…po-facto negates admission at this second appellate stage. Insofar as allowability of deduction u/s 36(1)(va) of the Act is concerned, the Ld. DR calling into play landmark judgement of Hon’ble Supreme Court in ‘Checkmate Services Pvt Ltd. Vs CIT‘ reported in 448 ITR 518 [equivalent citation 290 TAXMAN 0019, 218 DTR 0401, 329 CTR 0001 & 115 CCH 0112 ISCC] averted that, the claim of the appellant for allowance is built on sand against prevailing law, therefore in limine deserves to be shut-out for any reconsideration. 8. We note that, the additional ground raised claiming entitlement for deduction in terms of sec…

Dedha India Solutions P.Ltd, New Delhi vs. ITO, Ward 7(1), New Delhi

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

ITA 268/DEL/2023[2019-20]Status: DisposedITAT Delhi08 Aug 2023AY 2019-20

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: Shri Baldev Raj, CAFor Respondent: Shri Vivek Kumar Upadhyay, Sr.DR
Section 143(1)Section 154Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B” DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.A. No.268/DEL/2023 Assessment Year 2019-20 Dedha India Solutions P. Ltd., ITO, 410, Prakash Deep Building, 7, Vs. Ward-7(1) Tolstoy Marg, Connaught Place New Delhi Central Delhi New Delhi. TAN/PAN: AADCD0044K (Appellant) (Respondent) Appellant by: Shri Baldev Raj, CA Shri Manish Upneja, CA Respondent by: Shri Vivek Kumar Upadhyay, Sr.DR Date of hearing: 25 07 2023 Date of pronouncement: 08 08 2023 O R D E R PER PRADIP KUMAR KEDIA, A.M.: The captioned app…

M/S Veejay Facility Management Pvt. Ltd, Panaji vs. DCIT, CPC, Bangalore

Appeal is dismissed in above terms

ITA 1/PAN/2022[2018-19]Status: DisposedITAT Panaji08 Aug 2023AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri G.D. Padmahshali

For Appellant: -None-For Respondent: Shri N. Shrikanth
Section 139Section 142Section 143(1)Section 143(1)(a)Section 154Section 36(1)(va)Section 43B

…es contribution to the tune of Rs.53,30,556/- which had not been deposited before the due date under the corresponding statute(s). That being the case, we quote hon’ble apex court’s recent landmark decision in Checkmate Services P. Ltd., vs. CIT & Ors. [2022] 448 ITR 518 (SC) and confirm the impugned disallowance in very terms. Ordered accordingly. 4. Learned counsel next submitted that such a disallowance could not have been made in sec.143(1)(a) “processing” of the assessee’s return. We see no merit in the assessee’s instant latter arguments as well in light of tribunal’s recent decision Cementile Industries v…

Hindu Co-Operative Bank Limited, Pathankot vs. Deputy Commissioner of Income Tax (Central Ciecle 1), Amritsar

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

ITA 104/ASR/2023[2020-2021]Status: DisposedITAT Amritsar07 Aug 2023AY 2020-2021

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(1)Section 2(24)Section 250Section 36Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 104/Asr/2023 Assessment Year: 2020-21 Hindu Co-operative Bank Ltd. Vs. Dy. Commissioner of Dalhousie Road, Pathankot. Income Tax, Central [PAN:-AAAAH9583N] Circle-1, Amritsar. (Appellant) (Respondent) Appellant by Sh. Anil Vasudeva, CA. Sh. Mohit Kumar Nigam, Sr.DR. Respondent by Date of Hearing 02.08.2023 07.08.2023 Date of Pronouncement ORDER Per: Anikesh Banerjee, JM: The instant appeal of the assessee was filed against the order of the ld. NFAC, De…

Wings Biotech LLP, Delhi vs. ACIT, Circle-44(1), Delhi

ITA 531/DEL/2023[2017-18]Status: DisposedITAT Delhi07 Aug 2023AY 2017-18

Bench: Sh. M. Balaganesh & Sh.Anubhav Sharmaita No. 531/Del/2023, A.Y. 2017-18 Wings Biotech Llp Vs. Acit C/O. Anil Jain Dd & Co., Circle-44(1) 611, Surya Kiran Building, New Delhi 19K.G. Marg, Delhi Pan : Aaafw9631P Appellant Respondent

Section 10Section 154Section 234BSection 36(1)(va)Section 37(1)Section 80CSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘H’ : NEW DELHI) BEFORE SH. M. BALAGANESH, ACCOUNTANT MEMBER AND SH.ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 531/Del/2023, A.Y. 2017-18 Wings Biotech LLP Vs. ACIT C/o. Anil Jain DD & Co., Circle-44(1) 611, Surya Kiran Building, New Delhi 19K.G. Marg, Delhi PAN : AAAFW9631P Appellant Respondent Assessee by Sh. Anil Jain, CA Revenue by Sh. Amit Katoch, Sr. DR Date of hearing: 02.08.2023 Date of Pronouncement: 07.08.2023 ORDER Per Anubhav Sharma, JM : The appeal has been preferred by the Assessee against the order dated 19.01.2023 of CIT(A), National Faceless…

Intelligent Communication Systems India Ltd, New Delhi vs. ITO Ward 12(2), New Delhi

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

ITA 129/DEL/2023[2018-19]Status: DisposedITAT Delhi07 Aug 2023AY 2018-19

Bench: Sh. Chandra Mohan Garg & Sh. Pradip Kumar Kediaintelligent Vs. Ito Communication System Ward -12(2) India Ltd.,1St Floor, New Delhi Administrative Building, Okhla Industrial Estate, New Delhi - 110 020 Pan No. Aaaci 0691 N (Appellant) (Respondent) Assessee By -None- Revenue By Shri R. K. Doi, Sr. D.R. Date Of Hearing: 03.08.2023 Date Of Pronouncement: 03.08.2023

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI BEFORE SH. CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SH. PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Intelligent Vs. ITO Communication System Ward -12(2) India Ltd.,1st Floor, New Delhi Administrative Building, Okhla Industrial Estate, New Delhi - 110 020 PAN No. AAACI 0691 N (APPELLANT) (RESPONDENT) Assessee by -None- Revenue by Shri R. K. Doi, Sr. D.R. Date of hearing: 03.08.2023 Date of Pronouncement: 03.08.2023 PER PRADIP KUMAR KEDIA, AM : The captioned appeal has been filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appea…

Narang Connect Pvt. Ltd., Mumbai vs. DCIT 7 (3)(1), Mumbai

In the result, appeal filed by the assessee is dismissed

ITA 2083/MUM/2022[2011-12]Status: DisposedITAT Mumbai04 Aug 2023AY 2011-12

Bench: Shri Br Baskaran, Am & Shri Aby T. Varkey, Jm Ita. No.2083/Mum/2022 (निर्धारण वर्ा / Assessment Year: 2011-12) M/S. Narang Connect Pvt. बिधम/ Dcit-7(3)(1) Ltd. Aayakar Bhavan, Vs. B-869, 2Nd Floor, Sarkar Mumbai-400020. Heritage, Kane Road, Bandstand, Bandra (West), Mumbai-400050. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaccn5921E (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. Assessee By: None Revenue By: Shri Anil Sant सुनवाई की तारीख / Date Of Hearing: 07/07/2023 घोषणा की तारीख /Date Of Pronouncement: 04/08/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Against The Order Of The Ld. Cit(A)/Nfac, Delhi Dated 01.07.2022 For Ay. 2011-12. 2. It Is Noted That This Captioned Appeal Of Assessee Company Was Allowed In The First Round By This Tribunal Vide Order Dated 28.09.2022. However, The Same Has Been Recalled In Ma No. 231/Mum/2023 In The Light Of The Hon’Ble Supreme Court Decision In The Case Of Checkmate Services Pvt. Ltd. Vs. Cit (448 Itr 518). Therefore, This Appeal Is Adjudicated Afresh. The Main Grievance Of Assessee Is Against The Action Of Ld. Cit(A) Confirming The Disallowance Of Employee’S Contribution Made Towards Pf/Esi To The Tune Of Rs.6,07,937/-. 3. Despite Notice None Appeared On Behalf Of The Assessee. Therefore, We Proceed To Dispose Of This Appeal After Hearing The Ld. Dr. From A Perusal Of The Records, It Is Discerned That The Cpc

For Appellant: NoneFor Respondent: Shri Anil Sant
Section 10ASection 139Section 143(1)Section 143(1)(a)Section 36(1)(va)

…of assessee company was allowed in the first round by this Tribunal vide order dated 28.09.2022. However, the same has been recalled in MA No. 231/Mum/2023 in the light of the Hon’ble Supreme Court decision in the case of Checkmate Services Pvt. Ltd. Vs. CIT (448 ITR 518). Therefore, this appeal is adjudicated afresh. The main grievance of assessee is against the action of Ld. CIT(A) confirming the disallowance of employee’s contribution made towards PF/ESI to the tune of Rs.6,07,937/-. 3. Despite notice none appeared on behalf of the assessee. Therefore, we proceed to dispose of this appeal after hearing the Ld.…

Jagson International Ltd., Delhi vs. DCIT Circle-13(1), Delhi

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

ITA 902/DEL/2022[2017-18]Status: DisposedITAT Delhi04 Aug 2023AY 2017-18

Bench: Shri Saktijit Dey & Shri M. Balaganeshassessment Year: 2017-18 Jagson International Ltd., Vs Dcit, H-35, 1St Floor, Circle-13(1), Jangpura Extension, Delhi. New Delhi – 110 014. Pan: Aaacj2147A Assessment Year: 2017-18 Dcit, Vs. Jagson International Ltd., H-35, 1St Floor, Circle-13(1), Delhi Jangpura Extension, New Delhi – 110 014. Pan: Aaacj2147A (Appellant) (Respondent) Assessee By : Shri Rajiv Saxena, Ms Sumangla Saxena & Shri Shyam Sunder, Advocates Revenue By : Mohd. Gayasuddin Ansari, Cit, Dr Date Of Hearing : 08.05.2023 Date Of Pronouncement : 04.08.2023

For Appellant: Shri Rajiv SaxenaFor Respondent: Mohd. Gayasuddin Ansari, CIT, DR
Section 115JSection 115VSection 143(3)Section 407

…ised ground in this regard stating that the said expenditure would be otherwise allowable u/s 37 of the Act. We hold that the same is already considered by the decision of the Hon’ble Supreme Court in the case of Checkmate Services Pvt. Ltd vs CIT reported in 448 ITR 518 (supra) and respectfully following this decision of the Hon’ble Supreme Court, the revised ground No.2(b) and regular ground No.2 raised by the assessee are dismissed. 16. The assessee had raised revised ground No.2(a) stating that the disallowance of employee’s contribution to PF and ESI in the sum of Rs.14,96,558/- would only go to enhance the…

JCIT Circle-13(1), New Delhi vs. Jagson International Ltd., New Delhi

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

ITA 1303/DEL/2022[2017-18]Status: DisposedITAT Delhi04 Aug 2023AY 2017-18

Bench: Shri Saktijit Dey & Shri M. Balaganeshassessment Year: 2017-18 Jagson International Ltd., Vs Dcit, H-35, 1St Floor, Circle-13(1), Jangpura Extension, Delhi. New Delhi – 110 014. Pan: Aaacj2147A Assessment Year: 2017-18 Dcit, Vs. Jagson International Ltd., H-35, 1St Floor, Circle-13(1), Delhi Jangpura Extension, New Delhi – 110 014. Pan: Aaacj2147A (Appellant) (Respondent) Assessee By : Shri Rajiv Saxena, Ms Sumangla Saxena & Shri Shyam Sunder, Advocates Revenue By : Mohd. Gayasuddin Ansari, Cit, Dr Date Of Hearing : 08.05.2023 Date Of Pronouncement : 04.08.2023

For Appellant: Shri Rajiv SaxenaFor Respondent: Mohd. Gayasuddin Ansari, CIT, DR
Section 115JSection 115VSection 143(3)Section 407

…ised ground in this regard stating that the said expenditure would be otherwise allowable u/s 37 of the Act. We hold that the same is already considered by the decision of the Hon’ble Supreme Court in the case of Checkmate Services Pvt. Ltd vs CIT reported in 448 ITR 518 (supra) and respectfully following this decision of the Hon’ble Supreme Court, the revised ground No.2(b) and regular ground No.2 raised by the assessee are dismissed. 16. The assessee had raised revised ground No.2(a) stating that the disallowance of employee’s contribution to PF and ESI in the sum of Rs.14,96,558/- would only go to enhance the…

Royal Strips Pvt. Ltd, Mumbai vs. A.O, .5(3) 91), Mumbai

In the result, the appeal of the assessee is dismissed

ITA 1555/MUM/2021[2018-19]Status: DisposedITAT Mumbai03 Aug 2023AY 2018-19

Bench: Shri B.R. Baskaran (Am) & Shri Sandeep Singh Karhail (Jm)

Section 139(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “D” Bench, Mumbai. Before Shri B.R. Baskaran (AM) & Shri Sandeep Singh Karhail (JM) I.T.A. No. 1555/Mum/2021 (A.Y. 2018-19) Vs. Assessing Officer Royal Strips Pvt. Limited 120, 1st Floor 5(3)(1) Gala Complex Premises Aayakar Bhavan PT Dindayal Upadhyay M.K. Road Marg, Mulund West Mumbai-400 Mumbai-400 080. 020. PAN : AADCR6596G (Appellant) (Respondent) Assessee by None Department by Smt. Mahita Nair Date of Hearing 03.08.2023 Date of Pronouncement 03.08.2023 O R D E R Per B.R.Baskaran (AM) :- The assessee has filed this appeal challenging the order dated 30-07-…

Hellios Service Private Limited, New Delhi vs. ITO Ward 25(1), New Delhi

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

ITA 345/DEL/2023[2020-21]Status: DisposedITAT Delhi03 Aug 2023AY 2020-21

Bench: Sh. Chandra Mohan Garg & Sh. Pradip Kumar Kediahellios Service Pvt. Ltd. Vs. Ito C-126, Naraina Vihar, Ward – 25(1) Industrial Area, Phase-I, New Delhi New Delhi-110 028 Pan No. Aadch 9028 B (Appellant) (Respondent) Assessee By Shri Umang Jain, Adv. Revenue By Shri Vivek Kumar Upadhyay, Sr. D.R. Date Of Hearing: 03.08.2023 Date Of Pronouncement: 03.08.2023

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SH. PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Hellios Service Pvt. Ltd. Vs. ITO C-126, Naraina Vihar, Ward – 25(1) Industrial Area, Phase-I, New Delhi New Delhi-110 028 PAN No. AADCH 9028 B (APPELLANT) (RESPONDENT) Assessee by Shri Umang Jain, Adv. Revenue by Shri Vivek Kumar Upadhyay, Sr. D.R. Date of hearing: 03.08.2023 Date of Pronouncement: 03.08.2023 PER PRADIP KUMAR KEDIA, AM : The captioned appeal has been filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals) -…

Kishiv Motors Pvt. Ltd., Ambala vs. DCIT, Circle, Karnal

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

ITA 162/DEL/2023[2019-20]Status: DisposedITAT Delhi03 Aug 2023AY 2019-20

Bench: Sh. Chandra Mohan Garg & Sh. Pradip Kumar Kediam/S. Kishiv Motors Vs. National Faceless Appeal Private Limited, Centre, 9Th Km Stone, Village Delhi Khudi, Jagadhari Road, Ambha Cantt, Ambala, Haryana – 133 001 Pan No. Aadck 9038 J (Appellant) (Respondent) Assessee By -None- Revenue By Shri R. K. Doi, Sr. D.R. Date Of Hearing: 03.08.2023 Date Of Pronouncement: 03.08.2023

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI BEFORE SH. CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SH. PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER M/s. Kishiv Motors Vs. National Faceless Appeal Private Limited, Centre, 9th KM STONE, Village Delhi Khudi, Jagadhari Road, Ambha Cantt, Ambala, Haryana – 133 001 PAN No. AADCK 9038 J (APPELLANT) (RESPONDENT) Assessee by -None- Revenue by Shri R. K. Doi, Sr. D.R. Date of hearing: 03.08.2023 Date of Pronouncement: 03.08.2023 PER PRADIP KUMAR KEDIA, AM : The captioned appeal has been filed by the assessee against the order of the Ld. Commissioner of Income Ta…

K. N. Engineering Works Private Limited, Faridabad vs. ACIT, Circle-1, Faridabad

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

ITA 142/DEL/2023[2019-20]Status: DisposedITAT Delhi03 Aug 2023AY 2019-20

Bench: Sh. Chandra Mohan Garg & Sh. Pradip Kumar Kediaita Nos.141 & 142/Del/2023 (Assessment Years : 2018-19 & 2019-20) K. N. Engineering Works Vs. Acit Pvt. Ltd., Circle – 1 Plot No.2, New Dlf Faridabad Industrial Area, Faridabad Haryana – 121 001 Pan No. Aaeck 6406 B (Appellant) (Respondent) Assessee By --None-- Revenue By Shri R. K. Doi, Sr. D.R. Date Of Hearing: 03.08.2023 Date Of Pronouncement: 03.08.2023

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI BEFORE SH. CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SH. PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ITA Nos.141 & 142/Del/2023 (Assessment Years : 2018-19 & 2019-20) K. N. Engineering Works Vs. ACIT Pvt. Ltd., Circle – 1 Plot No.2, New DLF Faridabad Industrial Area, Faridabad Haryana – 121 001 PAN No. AAECK 6406 B (APPELLANT) (RESPONDENT) Assessee by --None-- Revenue by Shri R. K. Doi, Sr. D.R. Date of hearing: 03.08.2023 Date of Pronouncement: 03.08.2023 PER PRADIP KUMAR KEDIA, AM : The captioned appeals have been filed by the assessee against the orde…

K. N. Engineering Works Private Limited, Faridabad vs. ACIT, Circle-1, Faridabad

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

ITA 141/DEL/2023[2018-19]Status: DisposedITAT Delhi03 Aug 2023AY 2018-19

Bench: Sh. Chandra Mohan Garg & Sh. Pradip Kumar Kediaita Nos.141 & 142/Del/2023 (Assessment Years : 2018-19 & 2019-20) K. N. Engineering Works Vs. Acit Pvt. Ltd., Circle – 1 Plot No.2, New Dlf Faridabad Industrial Area, Faridabad Haryana – 121 001 Pan No. Aaeck 6406 B (Appellant) (Respondent) Assessee By --None-- Revenue By Shri R. K. Doi, Sr. D.R. Date Of Hearing: 03.08.2023 Date Of Pronouncement: 03.08.2023

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI BEFORE SH. CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SH. PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ITA Nos.141 & 142/Del/2023 (Assessment Years : 2018-19 & 2019-20) K. N. Engineering Works Vs. ACIT Pvt. Ltd., Circle – 1 Plot No.2, New DLF Faridabad Industrial Area, Faridabad Haryana – 121 001 PAN No. AAECK 6406 B (APPELLANT) (RESPONDENT) Assessee by --None-- Revenue by Shri R. K. Doi, Sr. D.R. Date of hearing: 03.08.2023 Date of Pronouncement: 03.08.2023 PER PRADIP KUMAR KEDIA, AM : The captioned appeals have been filed by the assessee against the orde…