Checkmate Services Pvt. Ltd. v. CIT

Ciron Drugs & Pharmacuticals Pvt Ltd, Mumbai vs. CIT (Appeals), NFAC, Delhi

In the result, the appeal by the assessee is dismissed

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

…off vide order dated 03/07/2019 without granting any relief to the assessee. 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. Ciron Drugs & Pharmaceuticals Pvt. Ltd. ITA no.1206/Mum./2023 5. During the hearing, the learned Authorised Representative (“learned AR”) submitted that the employee’s contribution to P.F./E.S.I.C. has been paid after the due date provided in the respective statute but well before the d…

Silkasia, Mumbai vs. ADIT, CPC, Bengluru

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

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

…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…

Millennium Herbal Care Ltd, Mumbai vs. ACIT Circle 3(2) (1), Mumbai

In the result, the appeal by the assessee is dismissed

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhail

…aggrieved, the assessee is in appeal before us. 7. The learned DR submitted that the issue arising in the present appeal is squarely covered in favour of the Revenue by the decision of the Hon'ble Supreme Court in Checkmate Services Pvt. Ltd. v/s CIT, [2022] 448 ITR 518 (SC). 8. We have considered the submissions of the learned DR and perused the material available on record. We find that the Hon'ble Supreme Court in Checkmate Services Pvt. Ltd. (supra) held that the payment towards employees’ contribution to P.F./E.S.I.C., after the due date prescribed under the relevant statute is not allowable as a deduction…

Kader Exports Private Limited, Mumbai vs. Deputy Commissioner of Income Tax, Central Circle-3, Thane

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

Bench: Shri Vikas Awasthy& Ms. Padmavathyआअसं.2251 /मुं/2021(िन.व.2019-20) Kader Exports Private Limited D Wing, 3Rd Floor, Amerchand Mansion 16, Madame Cama Road, Colaba,Mumbai - 400 039. Pan: Aacck-9753-H ...... अपीलाथ"/Appellant बनाम Vs. The Dy.Commissioner Of Income-Tax , Central Circle -3,Thane, 6Th Floor, Ahar It Park, Road No.16Z, Nehru Nagar, Wagle Industrial Estate, Thane (West), Thane. ..... "ितवादी/Respondent

…aster Polishers vs. ADIT, ITA No.252/Mum/2023 for A.Y. 2020-21 decided on 24/04/2023. 3. On the other hand, Smt. Usha Gaikwad 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. Hence, there is no ambiguity that the assessee is not eligible for claiming deduction in respect of Employees’ share of Contribution towards PF and ESIC, if the contribution is made after the ‘due date’ has specified under the respective laws. 4. Both sides heard. The Assessing Officer made disallowance u/s.…

Roche Products (India) Pvt Ltd, Mumbai vs. The Asst Comm of Income Tax-1(3)(1), Mumbai

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

Bench: Shri Aby T. Varkey, Jm & Ms. Padmavathy S, Am आयकर अपील सं/ I.T.A. No.307/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2018-19) Roche Products (India) Pvt. बिधम/ Acit-1(3)(1) Ltd. Room No. 540, 5Th Floor, Vs. 8Th Floor, 146-B, 166A, Unit Aayakar Bhavan, M. K. No.7, 8 & 9, R City Mall Road, Mumbai-400020. Lal Bahadur Shastri Marg, Ghatkopar (West), Mumbai- 400086. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaacr2744K (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Shrihari Iyer Revenue By: Smt. Mahita Nair (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 01/06/2023 घोषणा की तारीख /Date Of Pronouncement: 30/06/2023 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 09.12.2022 For Ay 2018-19. 2. At The Outset, The Ld. Ar Of The Assessee Pointed Out That The Adjustment Made By The Cpc U/S 143(1) Of The Income Tax Act, 1961 (Hereinafter “The Act”) Disallowing The Employee’S Contribution Towards Pf/Esic For Belated Deposits Is In Line With The Decision Of The Hon’Ble Supreme Court In The Case Of Checkmate Services Pvt. Ltd. Vs. Cit (448 Itr 518). Therefore, He Does Not Contest The Action Of The Cpc On Principle As Such. However, His Limited Prayer Is That This Lapse (Of Not Depositing The Employee’S Contribution Within The Due- Date) Was Only In Few Months (Refer Chart Infra). According To Assessee, A Careful Perusal Of The Deposit Of Contribution In The Relevant Government Account Of Pf/Esic, It Would Reveal That Assessee Had Been Depositing More Amount I.E. Advance Amount In The Relevant

…the CPC u/s 143(1) of the Income Tax Act, 1961 (hereinafter “the Act”) disallowing the Employee’s Contribution towards PF/ESIC for belated deposits is in line with the decision of the Hon’ble Supreme Court in the case of Checkmate Services Pvt. Ltd. Vs. CIT (448 ITR 518). Therefore, he does not contest the action of the CPC on principle as such. However, his limited prayer is that this lapse (of not depositing the employee’s contribution within the due- date) was only in few months (Refer Chart infra). According to assessee, a careful perusal of the deposit of contribution in the relevant government account of P…

M/S Gulabchand & Co, Mumbai vs. Deputy Commissioner of Income Tax, CPC Bangalore., Mumbai

In the result, appeal filed by the assessee is dismissed

…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. 169/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.4,29,144/-. 3. Despite notice none appeared on behalf of the assessee. Therefore, we proceed to dispose of this appeal after hearing the Ld.…

Asst Comm of Income Tax-2(2)(1), Mumbai vs. M/S. Medley Pharmaceuticals Ltd., Mumbai

In the result, all the appeals of the assessee are partly allowed and all the appeals of the Revenue are dismissed

…91,213/- of employees contribution to provident fund disallowed in intimation order u/s.143(1), same stands covered against the assessee in view of the decision of the Hon’ble Supreme Court in the case of Checkmate Services (P) Ltd. Vs. CIT reported in (2022) 448 ITR 518 (SC). Hence, this disallowance is confirmed. 58. Now in so far as Royalty expenses of Rs.5,90,88,577/- and depreciation thereon of Rs.3,42,07,188/- which included depreciation of the previous year or current year had to be allowed and the net figure of Rs.2,47,89,389/-itself has been disallowed by the assessee against return of income itself. Ac…

Asst Comm of Income Tax-2(2)(1), Mumbai vs. M/S. Medley Pharmaceuticals Ltd., Mumbai

In the result, all the appeals of the assessee are partly allowed and all the appeals of the Revenue are dismissed

…91,213/- of employees contribution to provident fund disallowed in intimation order u/s.143(1), same stands covered against the assessee in view of the decision of the Hon’ble Supreme Court in the case of Checkmate Services (P) Ltd. Vs. CIT reported in (2022) 448 ITR 518 (SC). Hence, this disallowance is confirmed. 58. Now in so far as Royalty expenses of Rs.5,90,88,577/- and depreciation thereon of Rs.3,42,07,188/- which included depreciation of the previous year or current year had to be allowed and the net figure of Rs.2,47,89,389/-itself has been disallowed by the assessee against return of income itself. Ac…