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

Agarpara Jute Mills Ltd., Kolkata vs. D.C.I.T., CC-1(1), Kolkata

In the result, both the appeals of the assessee are dismissed

ITA 47/KOL/2023[2020-2021]Status: DisposedITAT Kolkata24 Jul 2023AY 2020-2021

Bench: Dr. Manish Borad & Shri Sonjoy Sarma]

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

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘A’, KOLKATA [Before Dr. Manish Borad, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. Nos. 46 & 47/Kol/2023 Assessment Year : 2018-19 2020-21 Agarpara Jute Mills Ltd. Vs. DCIT, Central Circle-1(1), Kolkata 28, B.T. Road, Kamarhati, Kolkata- 700058. PAN: AACCA 4864 H Appellant Respondent Date of Hearing 17.05.2023 Date of Pronouncement 24.07.2023 For the Assessee Shri Miraj D. Shah, AR For the Revenue Shri Vijay Kumar, Addl. CIT ORDER PER SHRI SONJOY SARMA, JM: The captioned appeals are against the order passed by the ld. CIT(A)-20, Kolkata vi…

Agarpara Jute Mills Ltd., Kolkata vs. D.C.I.T., CC-1(1), Kolkata

In the result, both the appeals of the assessee are dismissed

ITA 46/KOL/2023[2018-2019]Status: DisposedITAT Kolkata24 Jul 2023AY 2018-2019

Bench: Dr. Manish Borad & Shri Sonjoy Sarma]

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

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘A’, KOLKATA [Before Dr. Manish Borad, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. Nos. 46 & 47/Kol/2023 Assessment Year : 2018-19 2020-21 Agarpara Jute Mills Ltd. Vs. DCIT, Central Circle-1(1), Kolkata 28, B.T. Road, Kamarhati, Kolkata- 700058. PAN: AACCA 4864 H Appellant Respondent Date of Hearing 17.05.2023 Date of Pronouncement 24.07.2023 For the Assessee Shri Miraj D. Shah, AR For the Revenue Shri Vijay Kumar, Addl. CIT ORDER PER SHRI SONJOY SARMA, JM: The captioned appeals are against the order passed by the ld. CIT(A)-20, Kolkata vi…

Eximius Management Private Limited, Mumbai vs. Asstt. Director of Income Tax, Mumbai

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

ITA 1565/MUM/2023[2021-22]Status: DisposedITAT Mumbai24 Jul 2023AY 2021-22

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: NoneFor Respondent: 20.07.2023
Section 143(1)Section 143(1)(a)Section 154Section 194JSection 250Section 36(1)(va)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, AM AND MS. KAVITHA RAJAGOPAL, JM ITA No.1565/MUM/2023 (Assessment Year:2021-22) Eximius Management Pvt. Ltd. Asst. Director of Income Tax. Office No. 105, 1st Floor, India Bulls CPC, Mint, Behind Hirananadani, Vs. Bangaluru 560001 Meadows Vasant Vihar, Thane (W) 400610 PAN/GIR No. AADCE1411B (Appellant) : (Respondent) Assessee by : None : Shri P. D. Chougule, AR Revenue by : 20.07.2023 Date of Hearing Date of Pronouncement : 24.07.2023 O R D E R PER KAVITHA RAJAGOPAL, J M: 1. These appeals are filed by the assessee challen…

Eximius Management Private Limited, Mumbai vs. Asstt. Director of Income Tax, Mumbai

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

ITA 1564/MUM/2023[2020-2021]Status: DisposedITAT Mumbai24 Jul 2023AY 2020-2021

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: NoneFor Respondent: 20.07.2023
Section 143(1)Section 143(1)(a)Section 154Section 194JSection 250Section 36(1)(va)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, AM AND MS. KAVITHA RAJAGOPAL, JM ITA No.1565/MUM/2023 (Assessment Year:2021-22) Eximius Management Pvt. Ltd. Asst. Director of Income Tax. Office No. 105, 1st Floor, India Bulls CPC, Mint, Behind Hirananadani, Vs. Bangaluru 560001 Meadows Vasant Vihar, Thane (W) 400610 PAN/GIR No. AADCE1411B (Appellant) : (Respondent) Assessee by : None : Shri P. D. Chougule, AR Revenue by : 20.07.2023 Date of Hearing Date of Pronouncement : 24.07.2023 O R D E R PER KAVITHA RAJAGOPAL, J M: 1. These appeals are filed by the assessee challen…

Haldiram Foods International Pvt Ltd, Mumbai vs. ACIT, Cir-10(1)(1), Mumbai

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

ITA 1482/MUM/2023[2018-19]Status: DisposedITAT Mumbai19 Jul 2023AY 2018-19

Bench: Shri Vikas Awasthy& Ms. Padmavathyआअसं.1482 /मुं/2023(िन.व.2018-19) Haldiram Foods International Private Limited, A-204, Shyamkamal, Agrawal Market, Vile Parle East,Mumbai 400 057. Pan: Aaach-3628-L ...... अपीलाथ"/Appellant बनाम Vs. Asstt. Commissioner Of Income Tax, Circle 10(1)(1), Aaykar Bhavan, M.K.Road, Mumbai – 400 020. ..... "ितवादी/Respondent अपीलाथ" "वारा/ Appellant By : Shri Hitesh Shah ""तवाद" "वारा/Respondent By : Shri Prashant Mahajan, Sr. Ar

For Appellant: Shri Hitesh ShahFor Respondent: Shri Prashant Mahajan, Sr. AR
Section 143(1)Section 36(1)(va)Section 39

…e to show date of deposits of employees share of contribution towards PF and ESI. 4. On the other hand, Shri Prashant Mahajan representing the Department submitted that the Hon’ble Supreme Court of India in the case of Checkmate Services (P) Limited vs. CIT, 448 ITR 518 as laid the controversy to the rest. Now, there is no ambiguity that the assessee is not eligible for claiming deduction in respect of Employees’ share of Contribution towards PF and ESI, if the contribution is made after the ‘due date’ has specified under the respective laws. 5. Both sides heard. The Assessing Officer made disallowance u/s. 36(…

Sks Enterprises, Mumbai vs. DCIT, CPC, Bengaluru, Bangluru

In the result, we do not find any infirmity in the order of the lower authorities hence, the appeal of the assessee is dismissed

ITA 865/MUM/2022[2018-19]Status: DisposedITAT Mumbai19 Jul 2023AY 2018-19

Bench: Shri Prashant Maharishi, Am & Shri Narender Kumar Choudhry, Jm Sks Enterprises Shop No. 2&3, Dcit, Cpc, Kings Apartment, Bengaluru 560500 Vs. Juhu Tara Road, Juhu, Mumbai-400 049 (Appellant) (Respondent) Pan No. Abafs1216K Assessee By : None Revenue By : Shri Ashok Kumar Ambastha, Dr Date Of Hearing: 13.07.2023 Date Of Pronouncement : 19.07.2023

For Appellant: NoneFor Respondent: Shri Ashok Kumar Ambastha
Section 143(1)Section 250Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI NARENDER KUMAR CHOUDHRY, JM SKS Enterprises Shop No. 2&3, DCIT, CPC, Kings Apartment, Bengaluru 560500 Vs. Juhu Tara Road, Juhu, Mumbai-400 049 (Appellant) (Respondent) PAN No. ABAFS1216K Assessee by : None Revenue by : Shri Ashok Kumar Ambastha, DR Date of hearing: 13.07.2023 Date of pronouncement : 19.07.2023 O R D E R PER PRASHANT MAHARISHI, AM: 01. ITA No.865/Mum/2022 is filed by SKS Enterprises [ Assessee/ Appellant] for A.Y. 2018-19, against Appellate order under Section 250 of the Income-tax Act, 1961 (the…

Swamina International (P) Ltd., Kolkata vs. DCIT, Cir-11(1), Kol, Kolkata

In the result, appeal of the assessee is dismissed

ITA 536/KOL/2023[2020-21]Status: DisposedITAT Kolkata18 Jul 2023AY 2020-21

Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year: 2020-21

For Appellant: Shri Siddarth Agarwal, AdvocateFor Respondent: Shri P. P. Barman, Addl. CIT, Sr. DR
Section 143(1)Section 2Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2020-21 Swamina International (P) Ltd. Deputy Commissioner of C/o Subash Agarwal & Income Tax, Circle-11(1), Associates, Advocates, Siddha Kolkata. Vs. Gibson, 1, Gibson Lane, Suite 213, 2nd Floor, Kolkata-700069. (PAN: AAECS 5223 J) (Appellant) (Respondent) Present for: Appellant by : Shri Siddarth Agarwal, Advocate Respondent by : Shri P. P. Barman, Addl. CIT, Sr. DR. Date of Hearing : 17.07.2023 Date of Pronouncement : 18.07.2023 O R D E R PER GIRISH AGRA…

M/S. Scantech Laser Pvt. Ltd, Navi Mumbai vs. Income Tax Officer Cir 15(3) (2), Mumbai

In the result, appeal of the assessee is dismissed

ITA 1968/MUM/2021[2018-19]Status: DisposedITAT Mumbai18 Jul 2023AY 2018-19

Bench: The Due Date Of Filing M/S. Scantech Laser Pvt. Ltd Of Return U/S.139(1). In Both The Years Prima Facie Adjustments Have Been Made U/S.143(1) Disallowing The Payment Of Employees Pf & Esic U/S. 36(1)(Va) On The Ground That Same Has Been Paid After Due Date Prescribed Of The Respective Acts.

Section 139(1)Section 143(1)Section 2(24)(x)Section 34(1)(iv)Section 36(1)(iv)Section 36(1)(va)Section 43B

…ld that if employee's contribution towards PF and ESI has been deposited on or before due date of filing of return u/s 139(1), the same has to be allowed. However, the Hon'ble Supreme Court in the case of Checkmate Services (P) Ltd. Vs. CIT reported in (2022) 448 ITR 518 (SC) held as under:- “52. When Parliament introduced section 43B, what was on the statute book, was only employer's contribution (Section 34(1)(iv)). At that point in time, there was no question of employee's contribution being considered as part of the employer's earning. On the application of the original principles of law it could have been t…

M/S. Scantech Laser Pvt. Ltd, Navi Mumbai vs. Income Tax Officer Cir 15(3) (2), Mumbai

In the result, appeal of the assessee is dismissed

ITA 1967/MUM/2021[2019-20]Status: DisposedITAT Mumbai18 Jul 2023AY 2019-20

Bench: The Due Date Of Filing M/S. Scantech Laser Pvt. Ltd Of Return U/S.139(1). In Both The Years Prima Facie Adjustments Have Been Made U/S.143(1) Disallowing The Payment Of Employees Pf & Esic U/S. 36(1)(Va) On The Ground That Same Has Been Paid After Due Date Prescribed Of The Respective Acts.

Section 139(1)Section 143(1)Section 2(24)(x)Section 34(1)(iv)Section 36(1)(iv)Section 36(1)(va)Section 43B

…ld that if employee's contribution towards PF and ESI has been deposited on or before due date of filing of return u/s 139(1), the same has to be allowed. However, the Hon'ble Supreme Court in the case of Checkmate Services (P) Ltd. Vs. CIT reported in (2022) 448 ITR 518 (SC) held as under:- “52. When Parliament introduced section 43B, what was on the statute book, was only employer's contribution (Section 34(1)(iv)). At that point in time, there was no question of employee's contribution being considered as part of the employer's earning. On the application of the original principles of law it could have been t…

New Light Facility Management, Jlandhar vs. Income Tax Officer Ward -4 (3), Jalandhar

In the result, the appeal of the assessee is dismissed

ITA 140/ASR/2023[2020-21]Status: DisposedITAT Amritsar18 Jul 2023AY 2020-21

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

For Appellant: Sh. Gunjeet Singh Syal, AdvFor Respondent: Sh. S. M. Surendranath, Sr. DR
Section 143Section 143(1)(a)Section 143(3)Section 154Section 2(24)(x)Section 250Section 36Section 36(1)(va)Section 43B

…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. 140/Asr/2023 Assessment Year: 2020-21 New Light Facility Vs. Income Tax Officer Management, SCF 59, Ward-4(3), Jalandhar 1st Floor, Urban Estate, Phase-1, Jalandhar 144001 [PAN: AAGFN 7471G] (Appellant) (Respondent) Appellant by : Sh. Gunjeet Singh Syal, Adv. Respondent by: Sh. S. M. Surendranath, Sr. DR Date of Hearing: 13.07.2023 Date of Pronouncement: 18.07.2023 ORDER Per Dr. M. L. Meena, AM: This appeal has been filed by the assessee agai…

Radial International, New Delhi vs. DCIT, Central Circle-1, New Delhi

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

ITA 340/DEL/2023[2020-21]Status: DisposedITAT Delhi18 Jul 2023AY 2020-21

Bench: The Due Date Of Filing Of Income Tax Return During The Year.

For Appellant: Shri Nagesh Kumar Behl, AdvocateFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 143(1)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘F’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No.340/Del./2023 (ASSESSMENT YEAR : 2020-21) Radial International, vs. DCIT, C/o Advocate Nagesh Kumar Behl, Central Circle 1, 80/1, Block 2, WHS, Kirti Nagar, New Delhi. Delhi – 110 015. (PAN : AAAFR0154J) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Nagesh Kumar Behl, Advocate REVENUE BY : Shri Sanjay Kumar, Sr. DR Date of Hearing : 13.07.2023 Date of Order : 18.07.2023 ORDER PER SHAMIM YAHYA, ACCOUNTANT MEMBER : This appeal by the assessee is directed agains…

DCIT, Central Circle -15, New Delhi vs. B.L.Kashyap & Sons Ltd, New Delhi

In the result, the appeal of the revenue and cross objection of assessee are allowed for statistical purposes

ITA 2622/DEL/2022[2019-20]Status: DisposedITAT Delhi18 Jul 2023AY 2019-20

Bench: Shri Chandra Mohan Garg & Dr. B.R.R. Kumarassessment Year: 2019-20 The Dcit, Centralcircle-15, New Delhi M/S. B.L. Kashyap & Sons Ltd., 409, 4Th Floor, Dlf Tower-A, Jasola, 110055 Vs. New Delhi 110025 Pan Aaacb 0205 F (Appellant) (Respondent) Co No. 174/Del/2022 In Ita No.2622/Del/2022 Assessment Year: 2019-20 M/S. B.L. Kashyap & Sons Ltd., The Dcit, Centralcircle-15, New Delhi 409, 4Th Floor, Dlf Tower-A, Jasola, 110055 New Delhi 110025 Vs. Pan Aaacb 0205 F (Appellant) (Respondent)

For Appellant: Shri Sourav Rohtagi, CA
Section 143(1)Section 2(24)(x)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: H: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER Assessment Year: 2019-20 The DCIT, CentralCircle-15, New Delhi M/s. B.L. Kashyap & Sons Ltd., 409, 4th Floor, DLF Tower-A, Jasola, 110055 vs. New Delhi 110025 PAN AAACB 0205 F (Appellant) (Respondent) CO No. 174/Del/2022 In ITA No.2622/Del/2022 Assessment Year: 2019-20 M/s. B.L. Kashyap & Sons Ltd., The DCIT, CentralCircle-15, New Delhi 409, 4th Floor, DLF Tower-A, Jasola, 110055 New Delhi 110025 vs. PAN AAACB 0205 F (Appellant) (Respondent) For Assessee : Shri S…

JCIT, Special Range-4, New Delhi vs. Hindustan Coca-Cola Beverages Pvt. Ltd., New Delhi

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

ITA 5810/DEL/2018[2010-11]Status: DisposedITAT Delhi18 Jul 2023AY 2010-11

Bench: Shri N.K. Billaiya & Shri Anubhav Sharma

For Appellant: Shri Sachit Jolly, AdvFor Respondent: Shri Wasim Arshad, CIT- DR

…r on account of delayed payment to PF/ESI amounting to Rs. 2,48,279/-. 44. This quarrel is now settled by the decision of the Hon'ble Supreme Court in favour of the Revenue and against the assessee by the decision in the case of Checkmate Services [Pvt] Ltd 448 ITR 518. Respectfully following the same, the findings of the ld. CIT(A) are reversed. Ground No. 1 is allowed. 45. Second grievance relates to the deletion of addition of Rs. 9,29,17,122/- made on account of inventory loss and leakages. 46. Facts on record show that while scrutinizing the return, the Assessing Officer noticed that the assessee has de…

Complete Solutions Facilty Management Pvt Ltd, Mumbai vs. DCIT, Cir-14(1)(2), Mumbai

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

ITA 1323/MUM/2023[2019-20]Status: DisposedITAT Mumbai17 Jul 2023AY 2019-20

Bench: Shri S. Rifaur Rahman & Shri Sandeep Singh Karhail

For Appellant: NoneFor Respondent: Shri Ashok Kumar Ambartha
Section 143(1)Section 250Section 36(1)(va)Section 43B

…5. Vide impugned order, the learned CIT(A) dismissed the appeal filed by the assessee following the decision of the Hon'ble Supreme Court in Complete Solutions Facility Management Pvt. Ltd. ITA no.1323/Mum./2023 Checkmate Services Pvt. Ltd. v/s CIT, [2022] 448 ITR 518 (SC). Being aggrieved, the assessee is in appeal before us. 6. Vide its written submission dated 04/07/2023, the learned AR submitted that in the tax audit report, the tax auditor mistakenly mentioned the combined amount of payment made towards employer’s contribution and employees’ contribution to ESIC under section 36(1)(va) of the Act. The le…

Hindustan Coca-Cola Beverages Pvt. Ltd., New Delhi vs. Addl. CIT, Special Range- 4, New Delhi

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

ITA 5671/DEL/2018[2010-11]Status: PendingITAT Delhi17 Jul 2023AY 2010-11

Bench: Shri N.K. Billaiya & Shri Anubhav Sharma

For Appellant: Shri Sachit Jolly, AdvFor Respondent: Shri Wasim Arshad, CIT- DR

…r on account of delayed payment to PF/ESI amounting to Rs. 2,48,279/-. 44. This quarrel is now settled by the decision of the Hon'ble Supreme Court in favour of the Revenue and against the assessee by the decision in the case of Checkmate Services [Pvt] Ltd 448 ITR 518. Respectfully following the same, the findings of the ld. CIT(A) are reversed. Ground No. 1 is allowed. 45. Second grievance relates to the deletion of addition of Rs. 9,29,17,122/- made on account of inventory loss and leakages. 46. Facts on record show that while scrutinizing the return, the Assessing Officer noticed that the assessee has de…

Ratul Dutta, Kolkata vs. ADIT-CPC, ITO, 50(1), Kolkata

In the result, appeal of the assessee is dismissed

ITA 253/KOL/2023[2020-21]Status: DisposedITAT Kolkata14 Jul 2023AY 2020-21

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 253/Kol/2023 Assessment Year: 2020-21 Ratul Dutta Adit – Cpc, Bangalore 24, Ac Sarkar Road Vs Kolkata - 700076 [Pan : Akjpd8614Q] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Swati Baid, Fca Revenue By : Mr/Ms S. Datta, Cit D/R सुनवाई क" तारीख/Date Of Hearing : 05/07/2023 घोषणा क" तारीख /Date Of Pronouncement: 14/07/2023 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. 06/02/2023, Passed U/S 250 Of The Income Tax Act, 1961 (“The Act”) For The Assessment Year 2020-21. 2. The Sole Grievance Of The Assessee Is That The Ld. Cit(A) Erred In Confirming The Disallowance Made U/S 43B Of The Act At Rs. 13,26,510/- On Account Of Employees’ Contribution To Pf & Esi. 3. We Have Heard Rival Contentions & Perused The Material Placed Before Us. It Is An Admitted Fact That The Alleged Sum Was Paid After The Due Date Prescribed Under The Relevant Act. The Hon’Ble Supreme Court In The Case Of Chekmate Services Pvt. Ltd. Vs. Cit (2022) 143 Taxmann.Com 178 (Sc) Has Held That “Deduction U/S 36(1)(Va) In Respect Of Delayed Deposit Of Amount Collected Towards Employees’

For Appellant: Shri Swati Baid, FCAFor Respondent: Mr/Ms S. Datta, CIT D/R
Section 2(24)(x)Section 250Section 36(1)(va)Section 43B

…| आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, KOLKATA BEFORE DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER & SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER I.T.A. No. 253/Kol/2023 Assessment Year: 2020-21 Ratul Dutta ADIT – CPC, Bangalore 24, AC Sarkar Road Vs Kolkata - 700076 [PAN : AKJPD8614Q] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Swati Baid, FCA Revenue by : Mr/Ms S. Datta, CIT D/R सुनवाई क" तारीख/Date of Hearing : 05/07/2023 घोषणा क" तारीख /Date of Pronouncement: 14/07/2023 आदेश/O R D E R PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The present appe…

Vichare Express & Logistics Pvt Ltd, Mumbai vs. ACIT. DCIT-CPC, Bengaluru

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

ITA 335/MUM/2023[2019-20]Status: DisposedITAT Mumbai14 Jul 2023AY 2019-20

Bench: Shri, S Rifaur Rahman, Am & Ms. Kavitha Rajagopal, Jm Vichare Express & Logistics Pvt. Ltd. Asst. Dit – Cpc Bangaluru 407/408, Kesar Plaza, A Wing, Rdp-6, Centralized Processing Centre, Vs. Charkop, Kandivali (West) Bengaluru-560100 Mumbai-400067 Pan/Gir No.Aaacv4075B (Appellant) : (Respondent) Assessee By : Shri Anuj Kisnadwala, Ar : Ms. Vranda U Matkari, Dr Revenue By Date Of Hearing : 18.04.2023 Date Of Pronouncement : 14.07.2023 O R D E R Per Kavitha Rajagopal, J M:

For Appellant: Shri Anuj Kisnadwala, AR
Section 143(1)Section 143(1)(a)Section 250Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI, S RIFAUR RAHMAN, AM AND MS. KAVITHA RAJAGOPAL, JM Vichare Express & Logistics Pvt. Ltd. Asst. DIT – CPC Bangaluru 407/408, Kesar Plaza, A wing, RDP-6, Centralized Processing Centre, Vs. Charkop, Kandivali (west) Bengaluru-560100 Mumbai-400067 PAN/GIR No.AAACV4075B (Appellant) : (Respondent) Assessee by : Shri Anuj Kisnadwala, AR : Ms. Vranda U Matkari, DR Revenue by Date of Hearing : 18.04.2023 Date of Pronouncement : 14.07.2023 O R D E R PER KAVITHA RAJAGOPAL, J M: 1. This appeal has been filed by the assessee challenging the order of the Lear…

Diwyesh Mahendra Dave, Mumbai vs. Dy. CIT Circle 41(2)1, Mumbai

In the result, the appeal by the assessee is dismissed

ITA 1190/MUM/2023[2019-20]Status: DisposedITAT Mumbai14 Jul 2023AY 2019-20

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: Shri S.M. BandiFor Respondent: Smt. Mahita Nair
Section 143Section 143(1)Section 250Section 36(1)(va)

…oyees’ contribution to P.F. and E.S.I.C. under section 36(1)(va) of the Act. Vide impugned order, the learned CIT(A) dismissed the appeal filed by the assessee following the decision of the Hon'ble Supreme Court in Checkmate Services Pvt. Ltd. v/s CIT, [2022] 448 ITR 518 (SC). Being aggrieved, the assessee is in appeal before us. Diwyesh Mahendra Dave ITA no.1190/Mum./2023 5. During the hearing, the learned Authorised Representative (“learned AR”) by referring to the provisions of the Provident Fund Scheme submitted that the employee’s contribution to PF is required to be deposited within 15 days from the close…

Swastik Total Services Private Limited, Mumbai Subarban vs. CIT Appeal, Mumbai

In the result, all the grounds of the appeal filed by the assessee are dismissed

ITA 372/MUM/2022[2019-20]Status: DisposedITAT Mumbai14 Jul 2023AY 2019-20

Bench: Shri Prashant Maharishi, Am & Shri Narender Kumar Choudhry, Jm

For Appellant: Ms. Dinkle Haria, ARFor Respondent: Shri Ashok Kumar Ambastha
Section 143Section 143(1)(a)Section 36

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI NARENDER KUMAR CHOUDHRY, JM ITA Nos. 371 & 372/Mum/2022 (Assessment Year: 2018-19 & 2019-20) Swastik Total Services Private Central processing centre Limited Bangalore Shop No.G-63, Jurisdictional AO Raghuleela Mega Mall, Vs. Off S.V. Road, ITO ward 13(2) (4), Kandivali West, Mumbai Mumbai 400 067 (Appellant) (Respondent) PAN No. AARCS0359Q Assessee by : Ms. Dinkle Haria, AR Revenue by : Shri Ashok Kumar Ambastha, DR Date of hearing: 12.07.2023 Date of pronouncement : 14.07.2023 O R D E R PER PRASHANT MAHARISHI…

Swastik Total Services Private Limited, Mumbai Subarban vs. CIT Appeal, Mumbai

In the result, all the grounds of the appeal filed by the assessee are dismissed

ITA 371/MUM/2022[2018-2019]Status: DisposedITAT Mumbai14 Jul 2023AY 2018-2019

Bench: Shri Prashant Maharishi, Am & Shri Narender Kumar Choudhry, Jm

For Appellant: Ms. Dinkle Haria, ARFor Respondent: Shri Ashok Kumar Ambastha
Section 143Section 143(1)(a)Section 36

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI NARENDER KUMAR CHOUDHRY, JM ITA Nos. 371 & 372/Mum/2022 (Assessment Year: 2018-19 & 2019-20) Swastik Total Services Private Central processing centre Limited Bangalore Shop No.G-63, Jurisdictional AO Raghuleela Mega Mall, Vs. Off S.V. Road, ITO ward 13(2) (4), Kandivali West, Mumbai Mumbai 400 067 (Appellant) (Respondent) PAN No. AARCS0359Q Assessee by : Ms. Dinkle Haria, AR Revenue by : Shri Ashok Kumar Ambastha, DR Date of hearing: 12.07.2023 Date of pronouncement : 14.07.2023 O R D E R PER PRASHANT MAHARISHI…