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 367,302 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

M/S. Medley Pharmaceuticals Ltd., Mumbai vs. Dy Comm of Income Tax-10(2)(2), Mumbai

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

ITA 293/MUM/2023[2014-15]Status: DisposedITAT Mumbai28 Jun 2023AY 2014-15
Section 14ASection 33Section 35Section 80I

…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…

M/S. Medley Pharmaceuticals Ltd., Mumbai vs. Dy Comm of Income Tax-10(2)(2), Mumbai

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

ITA 292/MUM/2023[2018-19]Status: DisposedITAT Mumbai28 Jun 2023AY 2018-19
Section 14ASection 33Section 35Section 80I

…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…

M/S. Medley Pharmaceuticals Ltd., Mumbai vs. Dy Comm of Income Tax-10(2)(2), Mumbai

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

ITA 291/MUM/2023[2016-17]Status: DisposedITAT Mumbai28 Jun 2023AY 2016-17
Section 14ASection 33Section 35Section 80I

…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…

M/S. Medley Pharmaceuticals Ltd., Mumbai vs. Dy Comm. of Income Tax-10(2)(2), Mumbai

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

ITA 290/MUM/2023[2013-14]Status: DisposedITAT Mumbai28 Jun 2023AY 2013-14
Section 14ASection 33Section 35Section 80I

…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…

M/S. Medley Pharmaceuticals Ltd., Mumbai vs. Dy Comm. of Income Tax-10(2)(2), Mumbai

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

ITA 289/MUM/2023[2015-16]Status: DisposedITAT Mumbai28 Jun 2023AY 2015-16
Section 14ASection 33Section 35Section 80I

…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…

Satpal Kaswan, Haryana vs. Ward-4(1), Gurgaon

In the result, appeals are allowed for statistical purposes

ITA 1848/DEL/2021[2019-20]Status: DisposedITAT Delhi28 Jun 2023AY 2019-20

Bench: Shri Saktijit Dey, Vice- & Shri Girish Agrawal

For Appellant: Sh. Ummed Kuntal, CAFor Respondent: Sh. B.K. Singh, Sr. DR
Section 36(1)(va)

…cribed under the PF and ESI Acts. Needless to mention, the Assessing Officer shall decide the issue after considering the evidences filed by the assessee and applying the ratio laid down by Hon’ble Supreme Court in case of Checkmate Services P. Ltd. vs. CIT, 448 ITR 518 (SC). Before deciding the issue, the assessee must be provided a reasonable opportunity of being heard. Grounds are allowed for statistical purposes. 4. In the result, appeals are allowed for statistical purposes. Order pronounced in the open court on 28/06/2023. (GIRISH AGRAWAL) VICE-PRESIDENT Dated: 28.06.2023 *aks/-…

Satpal Kaswan, Haryana vs. Ward-4(1), Gurgaon

In the result, appeals are allowed for statistical purposes

ITA 1847/DEL/2021[2018-19]Status: DisposedITAT Delhi28 Jun 2023AY 2018-19

Bench: Shri Saktijit Dey, Vice- & Shri Girish Agrawal

For Appellant: Sh. Ummed Kuntal, CAFor Respondent: Sh. B.K. Singh, Sr. DR
Section 36(1)(va)

…cribed under the PF and ESI Acts. Needless to mention, the Assessing Officer shall decide the issue after considering the evidences filed by the assessee and applying the ratio laid down by Hon’ble Supreme Court in case of Checkmate Services P. Ltd. vs. CIT, 448 ITR 518 (SC). Before deciding the issue, the assessee must be provided a reasonable opportunity of being heard. Grounds are allowed for statistical purposes. 4. In the result, appeals are allowed for statistical purposes. Order pronounced in the open court on 28/06/2023. (GIRISH AGRAWAL) VICE-PRESIDENT Dated: 28.06.2023 *aks/-…

Chandra Shekhar Tiwari, Flat No. B-9, D-224, Tanwar Residency, Tulsi Marg, Bani Park, Jaipur vs. Income Tax Officer, Ward-1(2), Jaipur

In the result, all the three appeals of the assessee in ITA No

ITA 101/JPR/2023[2020-21]Status: DisposedITAT Jaipur28 Jun 2023AY 2020-21

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri S.L. Poddar, AdvocateFor Respondent: Shri A.S. Nehra, Addl. CIT-DR
Section 143(1)Section 154Section 2(24)(x)Section 36(1)Section 36(1)(va)Section 43B

…yond the date stipulated under the relevantFund Act. 8 Chandra Shekhar Tiwari vs ITO, Ward 1(2), Jaipur 5. Though the quarrel is no more res integra, as it has been settledby the decision of the Hon'ble Supreme Court in the case of Checkmate Services Pvt Ltd 143 Taxmann.com 178. But, before us, the decision ofthe co-ordinate bench at Mumbai has been placed in the case of PRPackaging Service in ITA No. 2376/MUM/2022 and it has been seriouslyargued that the co-ordinate bench has considered the decision of theHon'ble Supreme Court and yet decided the quarrel in favour of theassessee and against the Revenue. 6. Anot…

The Barnagore Jute Factory Plc, Kolkata vs. DCIT, CPC, Bengaluru, Kolkata

In the result, the appeal of the assessee stands dismissed

ITA 473/KOL/2023[2020-21]Status: DisposedITAT Kolkata27 Jun 2023AY 2020-21

Bench: Shri Rajesh Kumar, Hon’Ble & Shri Sonjoy Sarma, Hon’Bleassessment Year: 2020-21 The Barnagore Jute Factory Plc Dcit, Circle-1(1), Kolkata C/O. Subash Agarwal & Vs. Associates, Advocates Siddha Gibson, 1, Gibson Lane, Suite 213, 2Nd Floor, Kolkata-700069. Pan: Aabct 0134 C (Appellant) (Respondent) Present For: Appellant By : Shri Siddarth Agarwal, Advocate Respondent By : Shri P.P. Barman, Addl. Cit, Sr. Dr Date Of Hearing : 27.06.2023 Date Of Pronouncement : 27.06.2023 O R D E R Per Sonjoy Sarma, Jm: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 15.02.2023 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’).

For Appellant: Shri Siddarth Agarwal, AdvocateFor Respondent: Shri P.P. Barman, Addl. CIT, Sr. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 250Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA BEFORE SHRI RAJESH KUMAR, HON’BLE ACCOUNTANT MEMBER AND SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER Assessment Year: 2020-21 The Barnagore Jute Factory PLC DCIT, Circle-1(1), Kolkata C/o. Subash Agarwal & Vs. Associates, Advocates Siddha Gibson, 1, Gibson Lane, Suite 213, 2nd Floor, Kolkata-700069. PAN: AABCT 0134 C (Appellant) (Respondent) Present for: Appellant by : Shri Siddarth Agarwal, Advocate Respondent by : Shri P.P. Barman, Addl. CIT, Sr. DR Date of Hearing : 27.06.2023 Date of Pronouncement : 27.06.2023 O R D E R PER SONJOY SARMA, JM: The…

Raja & Mitsu Fashions, Kolkata vs. ADIT, CPC, Bengaluru, Kolkata

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

ITA 472/KOL/2023[2019-20]Status: HeardITAT Kolkata27 Jun 2023AY 2019-20

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A Nos.471&472/Kol/2023 Assessment Years: 2018-19 & 2019-20 Raja & Mitsu Fashions….…………………................................……Appellant 156A, Lelin Sarani, 5Th Floor, Kolkata-700013. [Pan: Aaefr5072P] Vs. Acit, Cpc, Bengaluru...….…….............……........……...…..…..Respondent Appearances By: None Appeared On Behalf Of The Appellant. Smt. Ranu Biswas, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : June 27, 2023 Date Of Pronouncing The Order : June 27, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Captioned Appeals Have Been Preferred By The Assessee Against The Separate Orders Both Dated 14.03.2023 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 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)(a)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 Nos.471&472/Kol/2023 Assessment years: 2018-19 & 2019-20 Raja & Mitsu Fashions….…………………................................……Appellant 156A, Lelin Sarani, 5th Floor, Kolkata-700013. [PAN: AAEFR5072P] vs. ACIT, CPC, Bengaluru...….…….............……........……...…..…..Respondent Appearances by: None appeared on behalf of the appellant. Smt. Ranu Biswas, Addl. CIT-DR, appeared…

Raja & Mitsu Fashions, Kolkata vs. ADIT, CPC, Bengaluru, Kolkata

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

ITA 471/KOL/2023[2018-19]Status: HeardITAT Kolkata27 Jun 2023AY 2018-19

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A Nos.471&472/Kol/2023 Assessment Years: 2018-19 & 2019-20 Raja & Mitsu Fashions….…………………................................……Appellant 156A, Lelin Sarani, 5Th Floor, Kolkata-700013. [Pan: Aaefr5072P] Vs. Acit, Cpc, Bengaluru...….…….............……........……...…..…..Respondent Appearances By: None Appeared On Behalf Of The Appellant. Smt. Ranu Biswas, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : June 27, 2023 Date Of Pronouncing The Order : June 27, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Captioned Appeals Have Been Preferred By The Assessee Against The Separate Orders Both Dated 14.03.2023 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 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)(a)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 Nos.471&472/Kol/2023 Assessment years: 2018-19 & 2019-20 Raja & Mitsu Fashions….…………………................................……Appellant 156A, Lelin Sarani, 5th Floor, Kolkata-700013. [PAN: AAEFR5072P] vs. ACIT, CPC, Bengaluru...….…….............……........……...…..…..Respondent Appearances by: None appeared on behalf of the appellant. Smt. Ranu Biswas, Addl. CIT-DR, appeared…

Microviews Infosystems Pvt. Ltd, Kolkata vs. D.C.I.T., Ward-9(1), Kolkata

ITA 642/KOL/2022[2019-2020]Status: DisposedITAT Kolkata27 Jun 2023AY 2019-2020

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A No.642/Kol/2022 Assessment Year: 2019-20 Microviews Infosystems Pvt. Ltd. ………...................................……Appellant 148A, Cit Road, Scheme-Vim, Kolkata-700054. [Pan: Aafcm0646L] Vs. Dcit, Circle-9(1), Kolkata….…….............……........……...…..…..Respondent Appearances By: Shri S. M. Surana & Sunil Surana, Ar, Appeared On Behalf Of The Appellant. Shri P. P. Barman, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : May11, 2023 Date Of Pronouncing The Order : June 27, 2023 आदेश / Order संजय गग", "या"यकसद"य"वारा/ Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 21.09.2022 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 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 2(24)(x)Section 250Section 36(1)(va)Section 43B

…I.T.A No.642/Kol/2022 Assessment year: 2019-20 Microviews Infosystems Pvt. Ltd आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘बी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA "ी संजय गग", "या"यक सद"यएवं "ी मनीष बोरडलेखा सद"य के सम" , Before Shri Sanjay Garg, Judicial Member and Dr. Manish Borad, Accountant Member I.T.A No.642/Kol/2022 Assessment year: 2019-20 Microviews Infosystems Pvt. Ltd. ………...................................……Appellant 148A, CIT Road, Scheme-VIM, Kolkata-700054. [PAN: AAFCM0646L] vs. DCIT, Circle-9(1), Kolkata….…….............……........……...…..…..Respondent Appearances by: Shri S. M.…

Calyx Chemicals and Pharmaceuticals Limited, Mumbai vs. Assistant Director of Income Tax, CPC Bengaluru, Bengaluru

In the result, the appeal by the assessee is dismissed

ITA 971/MUM/2023[2019-20]Status: DisposedITAT Mumbai27 Jun 2023AY 2019-20

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: NoneFor Respondent: Shri Prasoon Kabra
Section 143(1)Section 143(1)(a)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. 6. 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. (supra). We have considered the submissions of the learned DR and perused the 7. material a…

Dy.Commissioner of Income Tax, Central Circle-1(2), Mumbai vs. M/S Capacit"E Infraprojects Ltd, Mumbai

In the result, the appeal by the Revenue for the assessment year 2016-

ITA 906/MUM/2023[2016-2017]Status: DisposedITAT Mumbai27 Jun 2023AY 2016-2017

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: Shri Viraj MehtaFor Respondent: Shri Manish Sareen a/w
Section 132ASection 139(1)Section 143(3)Section 153ASection 250Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.904/Mum./2023 ITA no.905/Mum./2023 (Assessment Year : 2014–15) (Assessment Year : 2015–16) ITA no.906/Mum./2023 (Assessment Year : 2016–17) Dy. Commissioner of Income Tax ……………. Appellant Central Circle–1(2), Mumbai v/s M/s. Capacit’e Infraprojects Ltd. 605–607, Shrikant Chamber, Phase–I 6th Floor, Adjacent to R.K. Studio ……………. Respondent Sion–Trombay Road, Chembur Mumbai 400 071 PAN – AAECC9463G Assessee by : Shri Viraj Mehta Revenue by : Shri Manish…

Dy. Commissioner of Income Tax, Central Circle-1(2), Mumbai vs. M/S Capacit'E Infraprojects Ltd, Mumbai

In the result, the appeal by the Revenue for the assessment year 2016-

ITA 905/MUM/2023[2015-2016]Status: DisposedITAT Mumbai27 Jun 2023AY 2015-2016

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: Shri Viraj MehtaFor Respondent: Shri Manish Sareen a/w
Section 132ASection 139(1)Section 143(3)Section 153ASection 250Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.904/Mum./2023 ITA no.905/Mum./2023 (Assessment Year : 2014–15) (Assessment Year : 2015–16) ITA no.906/Mum./2023 (Assessment Year : 2016–17) Dy. Commissioner of Income Tax ……………. Appellant Central Circle–1(2), Mumbai v/s M/s. Capacit’e Infraprojects Ltd. 605–607, Shrikant Chamber, Phase–I 6th Floor, Adjacent to R.K. Studio ……………. Respondent Sion–Trombay Road, Chembur Mumbai 400 071 PAN – AAECC9463G Assessee by : Shri Viraj Mehta Revenue by : Shri Manish…

Dy. Commissioner of Income Tax, Central Circle-1(2), Mumbai vs. M/S Capacit'E Infraprojects Ltd, Mumbai

In the result, the appeal by the Revenue for the assessment year 2016-

ITA 904/MUM/2023[2014-2015]Status: DisposedITAT Mumbai27 Jun 2023AY 2014-2015

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: Shri Viraj MehtaFor Respondent: Shri Manish Sareen a/w
Section 132ASection 139(1)Section 143(3)Section 153ASection 250Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.904/Mum./2023 ITA no.905/Mum./2023 (Assessment Year : 2014–15) (Assessment Year : 2015–16) ITA no.906/Mum./2023 (Assessment Year : 2016–17) Dy. Commissioner of Income Tax ……………. Appellant Central Circle–1(2), Mumbai v/s M/s. Capacit’e Infraprojects Ltd. 605–607, Shrikant Chamber, Phase–I 6th Floor, Adjacent to R.K. Studio ……………. Respondent Sion–Trombay Road, Chembur Mumbai 400 071 PAN – AAECC9463G Assessee by : Shri Viraj Mehta Revenue by : Shri Manish…

Radhakrishna Foodland Pvt Ltd, Mumbai vs. Assistant Commissioner of Income Tax, Circle-3, Mumbai

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

ITA 1906/MUM/2022[2020-2021]Status: DisposedITAT Mumbai27 Jun 2023AY 2020-2021

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm Radhakrishna Foodland Pvt. Ltd. Asst. Cit, Circle-3, Radhakrishna House, Majiwade Village, Mumbai Vs. Majiwade, Mumbai-400 601

For Appellant: Shri M. A. GohelFor Respondent: Ms. Mahita Nair
Section 139(1)Section 143(1)Section 143(3)Section 2(24)(x)Section 250Section 36(1)(va)Section 41(1)Section 41(1)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM Radhakrishna Foodland Pvt. Ltd. Asst. CIT, Circle-3, Radhakrishna House, Majiwade Village, Mumbai Vs. Majiwade, Mumbai-400 601 PAN/GIR No. AAACR 5085 R (Appellant) (Respondent) : Assessee by : Shri M. A. Gohel Revenue by : Ms. Mahita Nair Date of Hearing : 29.03.2023 Date of Pronouncement : 27.06.2023 O R D E R Per Kavitha Rajagopal, J M: This appeal has been filed by the assessee, challenging the order of the learned Commissioner of Income Tax (Appeals) (‘ld.CIT(A) for short), National F…

Dozco (India) Pvt. Ltd., Kolkata vs. D.C.I.T., Circle - 1(1), Kolkata

In the result, the appeal of the assessee stands dismissed

ITA 45/KOL/2023[2019-2020]Status: DisposedITAT Kolkata26 Jun 2023AY 2019-2020

Bench: Shri Rajesh Kumar, Hon’Ble & Shri Sonjoy Sarma, Hon’Bleassessment Year: 2019-20 Dozco (India) Pvt. Ltd. Dcit, Circle-1(1), Kolkata 6, Waterloo Street, 3Rd Floor, Vs. Kolkata-700069. Pan: Aabcd 0776 E (Appellant) (Respondent) Present For: Appellant By : Shri Amit Agarwal, Advocate Respondent By : Shri P.P. Barman, Addl. Cit, Sr. Dr Date Of Hearing : 26.06.2023 Date Of Pronouncement : 26.06.2023 O R D E R Per Sonjoy Sarma, Jm: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 23.11.2022 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’).

For Appellant: Shri Amit Agarwal, AdvocateFor Respondent: Shri P.P. Barman, Addl. CIT, Sr. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 250Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA BEFORE SHRI RAJESH KUMAR, HON’BLE ACCOUNTANT MEMBER AND SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER Assessment Year: 2019-20 Dozco (India) Pvt. Ltd. DCIT, Circle-1(1), Kolkata 6, Waterloo Street, 3rd Floor, Vs. Kolkata-700069. PAN: AABCD 0776 E (Appellant) (Respondent) Present for: Appellant by : Shri Amit Agarwal, Advocate Respondent by : Shri P.P. Barman, Addl. CIT, Sr. DR Date of Hearing : 26.06.2023 Date of Pronouncement : 26.06.2023 O R D E R PER SONJOY SARMA, JM: The present appeal has been preferred by the assessee against the order dated 23.…

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

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

ITA 187/KOL/2023[2019-20]Status: DisposedITAT Kolkata26 Jun 2023AY 2019-20

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A No.187/Kol/2023 Assessment Year: 2019-20 Dalmia Laminators Ltd.…………………................................……Appellant 130, Cotton Street, Burra Bazar, Kolkata-700007. [Pan: Aabcd1748C] Vs. Dcit, Circle-7(1), Kolkata….…….............……........……...…..…..Respondent Appearances By: Shri N. S. Saini & Priyanka Salarpuria, Ar, Appeared On Behalf Of The Appellant. Smt. Ranu Biswas, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : May 02, 2023 Date Of Pronouncing The Order : June 26, 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 09.1.2023 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 Assessee In This Appeal Has Agitated Against The Disallowance Made By The Assessing Officer/Cpc 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.

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

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘सी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” 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.187/Kol/2023 Assessment year: 2019-20 Dalmia Laminators Ltd.…………………................................……Appellant 130, Cotton Street, Burra Bazar, Kolkata-700007. [PAN: AABCD1748C] vs. DCIT, Circle-7(1), Kolkata….…….............……........……...…..…..Respondent Appearances by: Shri N. S. Saini and Priyanka Salarpuria, AR, appeared on behalf of the appellant. Smt. Ranu B…

Cotton Blossom (India) Private Limited, Tirupur vs. ITO, Circle-2, Tiruppur

In the result, appeal filed by the assessee is dismissed

ITA 681/CHNY/2023[2018-19]Status: DisposedITAT Chennai26 Jun 2023AY 2018-19

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.681/Chny/2023 िनधा"रण वष" /Assessment Year: 2018-19 M/S.Cotton Blossom (India) Pvt. Ltd., V. The Income Tax Officer, Shed No.189, Tekic Tea Nagar, Circle-2, Sidco, Mudalipalayam, Tirupur. Tirupur.

For Respondent: Mr. AR.V.Sreenivasan
Section 143(1)Section 36(1)(va)

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी वी. दुगा" राव, माननीय "ाियक सद" एवं "ी मंजूनाथा .जी, माननीय लेखा सद" के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI MANJUNATHA. G, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA No.681/Chny/2023 िनधा"रण वष" /Assessment Year: 2018-19 M/s.Cotton Blossom (India) Pvt. Ltd., v. The Income Tax Officer, Shed No.189, TEKIC Tea Nagar, Circle-2, SIDCO, Mudalipalayam, Tirupur. Tirupur. [PAN: AACCC 5046 R] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant by None ""यथ" क" ओर से /Respondent b…