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

Mehk Chemicals Pvt. Ltd., Mumbai vs. DCIT, CPC, Bangalore

In the result, the appeal of the assessee is dismissed

ITA 2489/MUM/2021[2018-19]Status: DisposedITAT Mumbai02 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. 2489/Mum/2021 (A.Y. 2018-19) Vs. DCIT, CPC Mehk Chemicals Pvt. Limited Shed No. W6, TTC Industrial Post Bag No. 2 Area, behind Hico Products Electronic City Pawane, Thane(W)-400 705. Post Office Bangalore- PAN : AABCM0329E 560500. (Appellant) (Respondent) Assessee by None Department by Smt. Mahita Nair Date of Hearing 02.08.2023 Date of Pronouncement 02.08.2023 O R D E R Per B.R.Baskaran (AM) :- The assessee has filed this appeal challenging the order dated 09.12.2021…

Sri Kaushal Kumar, Raniganj vs. ITO, Ward-3(1), Asansol

In the result, the appeal of the assessee stands dismissed

ITA 178/KOL/2022[2018-19]Status: HeardITAT Kolkata01 Aug 2023AY 2018-19

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A No.178/Kol/2022 Assessment Year: 2018-19 Sri Kaushal Kumar.......…….....................................................……Appellant Ray Saheb Building, Searsole Rajbari, P.O Searsole Rajbari, Burdwan-713358. [Pan: Ammpk8603M] Vs. Ito, Ward-3(1), Kolkata.........................……........……...…..…..Respondent Appearances By: Shri Ananda Shaw, Staff, Appeared On Behalf Of The Appellant. Shri B. K. Singh, Jcit- Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : August 01, 2023 Date Of Pronouncing The Order : August 01, 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 31.03.2022 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 Sole Issue Involved In This Appeal As To Whether The Remittance Towards Employees’ Contribution To Esi/Pf After The Due Date Prescribed Under The Respective Esi & Pf Acts, Is Permissible For Deduction Or Not. 3. The Plea Of The Assessee Has Been That Since The Remittance In Respect Of Employees’ Contribution To Esi & Pf Fund Was Made Before The

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

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘ए’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” 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.178/Kol/2022 Assessment year: 2018-19 Sri Kaushal Kumar.......…….....................................................……Appellant Ray Saheb Building, Searsole Rajbari, P.O Searsole Rajbari, Burdwan-713358. [PAN: AMMPK8603M] vs. ITO, Ward-3(1), Kolkata.........................……........……...…..…..Respondent Appearances by: Shri Ananda Shaw, Staff, appeared on behalf o…

Rochem Separation Systems India Pvt Ltd, Bandra East Mumbai vs. ACIT, Circle 14(1)(2), Mumbai

In the result, Miscellaneous Application filed by the Revenue is allowed, while the appeal by the assessee is dismissed

ITA 270/MUM/2022[2018-2019]Status: DisposedITAT Mumbai01 Aug 2023AY 2018-2019

Bench: Shri B.R. Baskaran & Shri Sandeep Singh Karhail

For Appellant: NoneFor Respondent: Shri Anil Sant

Section 2(24)Section 254(1)Section 254(2)Section 36(1)(va)

…the assessee following its earlier decision rendered in Kalpesh Synthetics Pvt. Ltd. v/s DCIT, in ITA no. 1785/Mum./2021, order dated 27/04/2022. The learned D.R. further submitted that the Hon'ble Supreme Court in Checkmate Services Pvt. Ltd. v/s CIT, [2022] 448 ITR 518 (SC) upheld the disallowance made under section 36(1)(va) of the Act due to delayed payment towards employee’s contribution to Provident Fund (P.F) / Employees State Insurance Corporation (E.S.I.C.). Therefore, it was submitted that in light of the aforesaid decision of the Hon'ble Supreme Court, the order passed by the Tribunal may be recalled u…

Magsons Supercentre, Panaji vs. The Deputy Commissioner of Income Tax, CPC, Bengaluru (Jurisdictional AO: Circle - 1(1), Panaji

The appeal of the assessee is DISMISSED

ITA 14/PAN/2021[2018-19]Status: DisposedITAT Panaji01 Aug 2023AY 2018-19

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपीलसं. / Ita No. 14/Pan/2021 धििाारण वर्ा / Assessment Year : 2018-19 Magsons Supercentre, 707, Dayanand Bandodkar Marg, Miramar, Panaji Goa – 403001. . . . . . . . अपीलाथी / Appellant Pan: Aacfm4886A बिाम / Vs Deputy Commissioner Of Income Tax Officer . . . . . . .प्रत्यथी / Respondent Cpc, Bengaluru.

For Appellant: Adv. Ms Eesha DukleFor Respondent: Shri N. Shrikanth

Section 139(1)Section 143(1)Section 250Section 36(1)(va)Section 43B

…due date under the respective Act is unsheltered by section 43B of the Act. In dispelling the contention of the appellant, the Ld. DR pressed into service the decision of Supreme Court in the case of ‘Checkmate Services P. Ltd. & Ors Vs CIT & Ors’ reported in 448 ITR 518. 5. Nota bene, a similar issue came before the co-ordinate bench of the Tribunal in ‘Goa Electronics Ltd’ (ITA No. 41/PAN/2021), ‘Muktar Automobiles Pvt. Ltd.’, (ITA No. 47/PAN/2021) wherein the Tribunal following the judgement of Hon’ble Supreme Court rendered in ‘Checkmate Services P. Ltd. & Ors Vs CIT & Ors’ (supra), has after an sumptuous dis…

M/S. Kanak Projects Ltd., Kolkata vs. A.C.I.T., CPC, Bengaluru

In the result, appeal of the assessee is dismissed

ITA 775/KOL/2022[2020-2021]Status: DisposedITAT Kolkata31 Jul 2023AY 2020-2021

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 ‘ए’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA "ी राजेश कुमार, लेखा सद"य एवं"ी संजय शमा" "या"यक सद"यके सम" [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 775/Kol/2022 Assessment Year : 2020-21 M/s Kanak Projects Ltd. Vs. ACIT, CPC, Bengaluru (PAN: AABCK 1255 F) Appellant / (अपीलाथ") Respondent / ( !यथ") Date of Hearing / सुनवाई 23.03.2023 क$ "त&थ Date of Pronouncement/ 31.07.2023 आदेश उ)घोषणा क$ "त&थ For the Appellant/ Shri S. Jhajharia, A.R "नधा"/रती क$ ओर से For the Respondent/ Shri Subhrajyoti Bhattacharjee…

A.C.I.T., Circle - 49(1), Kolkata vs. Webel Support Multipurpose Service Co-Operative Society Limited, Kolkata

In the result, appeal of the revenue is partly allowed

ITA 665/KOL/2022[2018-2019]Status: DisposedITAT Kolkata31 Jul 2023AY 2018-2019

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘ए’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” 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. 665/Kol/2022 Assessment Year : 2018-19 ACIT, Circle-49(1), Kolkata Vs. Webel Support Multipurpose Service Co-operative Society Limited (PAN: AAAAW 0552 G) Appellant / (अपीलाथ") Respondent / ( !यथ") Date of Hearing / सुनवाई 23.03.2023 क$ "त&थ Date of Pronouncement/ .07.2023 आदेश उ)घोषणा क$ "त&थ For the Appellant/ Shri Sumit Ghosh & Shri Souradeep Majumdar,…

Harman Finochem Ltd, Mumbai vs. The Assessing Officer, Circle14(1)(1), Mumbai

In the result, Miscellaneous Application filed by the Revenue and the appeal by the assessee are allowed

ITA 2273/MUM/2021[2018-19]Status: DisposedITAT Mumbai31 Jul 2023AY 2018-19

Bench: Shri B.R. Baskaran & Shri Sandeep Singh Karhail

For Appellant: Shri Fenil BhattFor Respondent: Shri Suresh Gaikwad

Section 2(24)Section 254(2)Section 36(1)(va)

DCIT Central Circle-1(2), Mumbai vs. M/S. Bhupati Infrabuild Services Pvt. Ltd., Mumbai

ITA 899/MUM/2023[2018-19]Status: DisposedITAT Mumbai27 Jul 2023AY 2018-19

Bench: Shri Kuldip Singh & Shri Gagan Goyal

For Appellant: Shri Viraj Mehta, A.RFor Respondent: Shri S. Srinivasu, D.R

Section 132ASection 153C

…THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “B”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA Nos.897, 898 & 899/M/2023 Assessment Years: 2016-17, 2017-18 & 2018-19 Dy. Commissioner of M/s. Bhupati Infrabuild Income Tax , Services Pvt. Ltd., Office No.320, 3rd Floor, Central Circle-1(2), 906, 9th Floor, Orion Business Park, Vs. Pratishtha Bhawan, Near Cine Wonder, Old CGO Bldg. (Annexe), Near Tatvadnyan, M.K. Road, Thane, Mumbai – 400 020 Maharashtra – 400 607 PAN: AAECB1522F (Appellant) (Respondent) Present for: Assessee by : Shri Viraj Mehta, A.R. Revenue b…

DCIT Central Circle-1(2), Mumbai vs. M/S. Bhupati Infrabuild Services Pvt. Ltd., Mumbai

ITA 898/MUM/2023[2017-18]Status: DisposedITAT Mumbai27 Jul 2023AY 2017-18

Bench: Shri Kuldip Singh & Shri Gagan Goyal

For Appellant: Shri Viraj Mehta, A.RFor Respondent: Shri S. Srinivasu, D.R

Section 132ASection 153C

DCIT Central Circle-1(2), Mumbai vs. M/S. Bhupati Infrabuild Services Pvt. Ltd., Mumbai

ITA 897/MUM/2023[2016-17]Status: DisposedITAT Mumbai27 Jul 2023AY 2016-17

Bench: Shri Kuldip Singh & Shri Gagan Goyal

For Appellant: Shri Viraj Mehta, A.RFor Respondent: Shri S. Srinivasu, D.R

Section 132ASection 153C

Anchor Offshore Services Limited, Mahim West Mumbai vs. CIT(Appeal), NFAC Delhi

In the result, appeals filed by the Assessee stands dismissed

ITA 911/MUM/2022[2019-20]Status: DisposedITAT Mumbai27 Jul 2023AY 2019-20

Bench: Prashant Maharishi, Am & Shri N. K. Choudhry, Jm

For Appellant: Sh. Rahul Hakani, Ld. CAFor Respondent: Sh. Sh. Ashol Kr. Ambastha

Section 2(24)(x)Section 250Section 34(1)(iv)Section 36(1)(iv)Section 36(1)(va)Section 43B

…es/additions of Rs. 20,05,859/- and 20,93,854/- u/s 36(1)(va) of the Act respectively for the AYs 2018-19 & 2019-20 by the AO, which stands affirmed by the ld. Commissioner. 4. The Hon’ble Apex Court in the case of Checkmate Services Pvt. Ltd. Vs. CIT (2022) 448 ITR 518 (SC) has laid down the dictum that Employees’ contributions on account of PF/ESIC deducted but deposited in respective funds, after the due date as prescribed under the relevant statutes, are not allowable as deductions under section 36(1)(va) of the Act, by concluding as under: “52. When Parliament introduced section 43B, what was on the statut…

Chemical Process Piping Pvt. Ltd, Mumbai vs. ACIT Circle CPC, Bengaluru

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

ITA 2045/MUM/2021[2019-20]Status: DisposedITAT Mumbai27 Jul 2023AY 2019-20

Bench: Shri Aby T. Varkey, Jm & Shri Gagan Goyal, Am आयकर अपील सं/ I.T.A. No.2045/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2019-20) Chemical Process Piping बिधम/ Acit, Circle-14(1)(2) Pvt. Ltd. Aayakar Bhavan, M. K. Vs. Ground Floor, Cpe Plot, Road, Mumbai-400020. Bsd Marg, Govandi, Mumbai-400088. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaccc6212D (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Ashok Kumar Suthar Revenue By: Shri Samual Pitta (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 23/06/2023 घोषणा की तारीख /Date Of Pronouncement: 27/07/2023 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 26.08.2021 For Ay. 2019-20. 2. It Is Noted That This Captioned Appeal Was Allowed In The First Round By This Tribunal Vide Order Dated 31.05.2022. However, The Same Has Been Recalled In Ma No. 428/Mum/2022 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.8,12,924/-. 3. Despite Notice Of Hearing, 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 Bangalore Passed The Intimation Order U/S 143(1) Income Tax Act, 1961 (Hereinafter “The Act”) & Made Adjustment Of Rs. 8,12,924/- U/S 36(1)(Va) R.W.S. 2(24)(X) Of The Act For Late Deposit Of Employee’S

For Appellant: Shri Ashok Kumar SutharFor Respondent: Shri Samual Pitta (Sr. AR)

Section 10ASection 139Section 143(1)Section 143(1)(a)Section 36(1)(va)

…is captioned appeal was allowed in the first round by this Tribunal vide order dated 31.05.2022. However, the same has been recalled in MA No. 428/Mum/2022 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.8,12,924/-. 3. Despite notice of hearing, none appeared on behalf of the assessee. Therefore, we proceed to dispose of this appeal after hea…

Reloy Shield Private Limited, New Delhi vs. DCIT, Circle-19(1), Delhi

In the result, appeal of the assessee is dismissed

ITA 972/DEL/2023[2020-21]Status: DisposedITAT Delhi27 Jul 2023AY 2020-21

Bench: Shri Challa Nagendra Prasad, S.M.C.

For Appellant: C. A

Section 143(1)(a)Section 2Section 36(1)(va)Section 43BSection 44A

…I.T.A. No. 972/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “S.M.C.” : DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER, S.M.C. आ.अ.सं./ I.T.A No. 972/Del/2023 िनधा"रणवष"/ Assessment Year: 2020-21. Reloy Shield Private Limited, DCIT, बनाम 506/2, 1st Floor, Deoli, Circle : 19 (1), Vs. New Delhi – 110 062. New Delhi. PAN No. AAGCR6006E अपीलाथ" / Appellant ""यथ" / Respondent Shri Anshul Rana, िनधा"रतीक"ओरसे /Assessee by : C. A.; Shri Om Parkash, राज"वक"ओरसे / Department by Sr. D. R.; : सुनवाईक"तारीख/ Date of hearing : 13/07/2023 27/07/2023 उ"ोषणाक"तारीख/Pronouncement on : आदेश / O R D…

Anuj Yadav Lh Late Shri Dafedar Singh Yadav, Delhi vs. ITO, Ward-49(1), New Delhi

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

ITA 362/DEL/2023[2018-19]Status: DisposedITAT Delhi27 Jul 2023AY 2018-19

Bench: Sh. Chandra Mohan Garg & Sh. Pradip Kumar Kediaanuj Yadav Lh Late Shri Vs. Ito Dafedar Singh Yadav Ward – 49(1) Rzf-769/1, Street No.9, New Delhi Raj Nagar, Part-Ii, Palam Colony, Delhi – 110 045 Pan No. Aarpy 6302 Q (Appellant) (Respondent) Assessee By Shri Krishna Kumar, C.A. Revenue By Shri Vivek Kumar Upadhyay, Sr. D.R. Date Of Hearing: 27.07.2023 Date Of Pronouncement: 27.07.2023

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 Anuj Yadav LH Late Shri Vs. ITO Dafedar Singh Yadav Ward – 49(1) RZF-769/1, Street No.9, New Delhi Raj Nagar, Part-II, Palam Colony, Delhi – 110 045 PAN No. AARPY 6302 Q (APPELLANT) (RESPONDENT) Assessee by Shri Krishna Kumar, C.A. Revenue by Shri Vivek Kumar Upadhyay, Sr. D.R. Date of hearing: 27.07.2023 Date of Pronouncement: 27.07.2023 PER PRADIP KUMAR KEDIA, AM : The captioned appeal has been filed by the assessee against the order of the Ld. Commission…

Srg Earth Resources Pvt. Ltd, Kolkata vs. Asst.DIT, CPC, Bengalure, Kolkata

In the result, appeal of the assessee is dismissed

ITA 287/KOL/2023[2020-21]Status: DisposedITAT Kolkata26 Jul 2023AY 2020-21

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 287/Kol/2023 Assessment Year: 2020-21 Srg Earth Resources Private Limited Asst. Dit, Cpc, Bengaluru 16, Ganesh Chandra Avenue Vs Gandhi House, Dalhousie Kolkata - 700013 [Pan : Aajcs2276A] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri S. S. Dasgupta, Fca Revenue By : Smt. Ranu Biswas, Addl. Cit D/R सुनवाई क" तारीख/Date Of Hearing : 16/05/2023 घोषणा क" तारीख /Date Of Pronouncement: 26/07/2023 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. 10/01/2023, Passed U/S 250 Of The Income Tax Act, 1961 (“The Act”) For The Assessment Year 2020-21. 2. The Sole Issue Involved In This Appeal 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. 3. The Issue Raised By The Assessee Has Come To Rest By The Recent Verdict Of The Hon’Ble Supreme Court In Checkmate Services Pvt. Ltd. Vs. Cit (2022) 143 Taxmann.Com 178 (Sc) Dated 12.10.2022 Wherein It Has Been Held That “Deduction U/S 36(1)(Va) In Respect Of Delayed Deposit

For Appellant: Shri S. S. Dasgupta, FCAFor Respondent: Smt. Ranu Biswas, Addl. CIT D/R

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

…| आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER & SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER I.T.A. No. 287/Kol/2023 Assessment Year: 2020-21 SRG Earth Resources Private Limited Asst. DIT, CPC, Bengaluru 16, Ganesh Chandra Avenue Vs Gandhi House, Dalhousie Kolkata - 700013 [PAN : AAJCS2276A] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri S. S. Dasgupta, FCA Revenue by : Smt. Ranu Biswas, Addl. CIT D/R सुनवाई क" तारीख/Date of Hearing : 16/05/2023 घोषणा क" तारीख /Date of Pronouncement: 26/07/2023 आदेश…

Wns Global Services Private Limited, Mumbai vs. Assistant Comm. of Income Tax -14(1)(2), Mumbai

ITA 2451/MUM/2022[2017-18]Status: DisposedITAT Mumbai26 Jul 2023AY 2017-18

Bench: Vikas Awasthy () & Ms. Padmavathy S. ()

Section 143(1)Section 143(3)Section 14ASection 234CSection 43BSection 92C

…r the year under consideration, a disallowance of R.3,92,71,750/- was paid within the extended due date of Employees’ Provident Act and, therefore, the same is not affected by the decision of the Hon’ble Supreme Court in the case of Checkmate Services Pvt Ltd 448 ITR 518 (SC) where it has been held that the employees’ contribution towards PF & ESI be allowed only if paid within the due date as specified in the respective Acts. The Ld.AR in this regard drew our attention to the circular issued with regard to extension of due date for payment of contribution towards PF & ESI for the month of December, 2016 (page 57…

Wns Global Services Private Limited, Mumbai vs. Assistant Comm. of Income Tax-14(1)(2), Mumbai

ITA 2450/MUM/2022[208-2019]Status: DisposedITAT Mumbai26 Jul 2023

Bench: Vikas Awasthy () & Ms. Padmavathy S. ()

Section 143(1)Section 143(3)Section 14ASection 234CSection 43BSection 92C

Welgrow Hotels Concepts P.Ltd, New Delhi vs. ITO, Ward-27(1), New Delhi

In the result, appeal of the assessee is dismissed

ITA 436/DEL/2023[2018-19]Status: DisposedITAT Delhi26 Jul 2023AY 2018-19

Bench: Shri M. Balaganesh & Shri Anubhav Sharmaassessment Year: 2018-19 Welgrow Hotels Concepts P. Ltd., Vs Ito, B-6, Geetanjali Enclave, Ward-27(1), Malviya Nagar, New Delhi. New Delhi – 110 017. Pan: Aaacw5407C (Appellant) (Respondent) Assessee By : Shri S. Krishnan, Advocate Revenue By : Shri Amit Katoch, Sr. Dr Date Of Hearing : 26.07.2023 Date Of Pronouncement : 26.07.2023 Order Per M. Balaganesh, Am: This Appeal In Ita No.436/Del/2023 For Ay 2018-19 Arises Out Of The Order Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi, [Hereinafter Referred To As ‘Ld. Cit(A)’, In Short] In Din & Order No.Itba/Nfac/S/250/2022-23/1048179868(1) Dated 22.12.2022 Against The Order Of Assessment Passed U/S 154 R.W.S. 143(1) Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Dated 02.12.2020 By The Ld. Assessing Officer, Ward 27(1), New Delhi (Hereinafter Referred To As ‘Ld. Ao’). 2. The Only Issue To Be Decided In This Appeal Is As To Whether The Ld. Cit(A) Was Justified In Confirming The Disallowance Made On Account Of Employee’S Contribution Of Provident Fund & Employee State Insurance In The Facts & Circumstances Of The Instant Case.

For Appellant: Shri S. Krishnan, AdvocateFor Respondent: Shri Amit Katoch, Sr. DR

Section 139(1)Section 154Section 2(24)(x)Section 36(1)(iv)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : H : DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Assessment Year: 2018-19 Welgrow Hotels Concepts P. Ltd., Vs ITO, B-6, Geetanjali Enclave, Ward-27(1), Malviya Nagar, New Delhi. New Delhi – 110 017. PAN: AAACW5407C (Appellant) (Respondent) Assessee by : Shri S. Krishnan, Advocate Revenue by : Shri Amit Katoch, Sr. DR Date of Hearing : 26.07.2023 Date of Pronouncement : 26.07.2023 ORDER PER M. BALAGANESH, AM: This appeal in ITA No.436/Del/2023 for AY 2018-19 arises out of the order of the Commissioner of Income Tax…

DCIT, Cir-1(1), Kol, Kolkata vs. M/S. North Brook Jute Company Ltd, Hooghly

In the result, the appeal of the revenue is dismissed and cross- objection file by the assessee is allowed for statistical purposes as per the terms indicated above

ITA 501/KOL/2023[2018-19]Status: DisposedITAT Kolkata25 Jul 2023AY 2018-19

Bench: Shri Sanjay Garg, Hon’Ble & Dr. Manish Borad, Hon’Ble

For Appellant: Mita Rizvi, C.AFor Respondent: Shri P.P. Barman, Addl. CIT Sr. D/R

Section 250Section 36(1)(va)

…| आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI SANJAY GARG, HON’BLE JUDICIAL MEMBER & DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 501/Kol/2023 Assessment Year: 2018-19 DCIT, Circle-1(1), Kolkata North Brook Jute Company Ltd. Vs 1, Champdani G.T. Road Hooghly - 712222 [PAN: AABCN5589P] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) C.O. No. 12/Kol/2023 Assessment Year: 2018-19 North Brook Jute Company Ltd. DCIT, Circle-1(1), Kolkata 1, Champdani Vs G.T. Road Hooghly - 712222 [PAN: AABCN5589P] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by :…

Cargo Motors Gujrat Pvt Ltd, New Delhi vs. ACIT Circle 5(2), New Delhi

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

ITA 239/DEL/2023[2019-20]Status: DisposedITAT Delhi25 Jul 2023AY 2019-20

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: NoneFor Respondent: Shri Vivek Kumar Upadhyay, Sr.DR

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

…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.239/DEL/2023 Assessment Year 2019-20 Cargo Motors Gujarat Pvt. Ltd. ACIT A-406, Somdutt Chamber-15 Vs. Circle-5(2) Bhikaji Cama Place New Delhi New Delhi TAN/PAN: AAACC1203G (Appellant) (Respondent) Appellant by: None Respondent by: Shri Vivek Kumar Upadhyay, Sr.DR Date of hearing: 25 07 2023 Date of pronouncement: 25 07 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. Comm…