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).

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 178)

Better Power Services Pvt. Ltd., Guwahati vs. Income Tax Officer, Ward - 1 (2), Guwahati

In the result, appeals of the assessees stand dismissed

ITA 59/GTY/2022[2019-20]Status: DisposedITAT Guwahati14 Jun 2023AY 2019-20

Bench: Shri Sanjay Garg & Shri Girish Agrawal

For Appellant: N o n eFor Respondent: Shri N. T. Sherpa, JCIT and Shri P. S

Section 143(1)Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL GAUHATI BENCH VIRTUAL HEARING AT KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos.52 to 54/GTY/2022 Assessment Years: 2018-19 to 2020-21 Poddar Car World Private Asstt. Commissioner of Limited Income Tax, Circle-2, C/o, Rahul Raj Jain & Co. H. Guwahati. No. 15, 1st floor, Bye Lane-2 Vs. Shaktigarh Path, Bhangagarh, G. S. Road, Assam-781005. (PAN: AADCP 5694 D) (Appellant) (Respondent) & ITA Nos.55 to 57/GTY/2022 Assessment Years: 2018-19 to 2020-21 Balram Singh Income Tax Officer, Ward – C/o, Rahul Raj Jain & Co. H. 1(1), Gu…

Balram Singhi, Guwahati vs. Income Tax Officer, Ward-1(1), Guwahati

In the result, appeals of the assessees stand dismissed

ITA 57/GTY/2022[2020-21]Status: DisposedITAT Guwahati14 Jun 2023AY 2020-21

Bench: Shri Sanjay Garg & Shri Girish Agrawal

For Appellant: N o n eFor Respondent: Shri N. T. Sherpa, JCIT and Shri P. S

Section 143(1)Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL GAUHATI BENCH VIRTUAL HEARING AT KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos.52 to 54/GTY/2022 Assessment Years: 2018-19 to 2020-21 Poddar Car World Private Asstt. Commissioner of Limited Income Tax, Circle-2, C/o, Rahul Raj Jain & Co. H. Guwahati. No. 15, 1st floor, Bye Lane-2 Vs. Shaktigarh Path, Bhangagarh, G. S. Road, Assam-781005. (PAN: AADCP 5694 D) (Appellant) (Respondent) & ITA Nos.55 to 57/GTY/2022 Assessment Years: 2018-19 to 2020-21 Balram Singh Income Tax Officer, Ward – C/o, Rahul Raj Jain & Co. H. 1(1), Gu…

Balram Singhi, Guwahati vs. Income Tax Officer, Ward-1(1), Guwahati

In the result, appeals of the assessees stand dismissed

ITA 56/GTY/2022[2019-20]Status: DisposedITAT Guwahati14 Jun 2023AY 2019-20

Bench: Shri Sanjay Garg & Shri Girish Agrawal

For Appellant: N o n eFor Respondent: Shri N. T. Sherpa, JCIT and Shri P. S

Section 143(1)Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL GAUHATI BENCH VIRTUAL HEARING AT KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos.52 to 54/GTY/2022 Assessment Years: 2018-19 to 2020-21 Poddar Car World Private Asstt. Commissioner of Limited Income Tax, Circle-2, C/o, Rahul Raj Jain & Co. H. Guwahati. No. 15, 1st floor, Bye Lane-2 Vs. Shaktigarh Path, Bhangagarh, G. S. Road, Assam-781005. (PAN: AADCP 5694 D) (Appellant) (Respondent) & ITA Nos.55 to 57/GTY/2022 Assessment Years: 2018-19 to 2020-21 Balram Singh Income Tax Officer, Ward – C/o, Rahul Raj Jain & Co. H. 1(1), Gu…

Balram Singhi, Guwahati vs. Income Tax Officer, Ward-1(1), Guwahati

In the result, appeals of the assessees stand dismissed

ITA 55/GTY/2022[2018-19]Status: DisposedITAT Guwahati14 Jun 2023AY 2018-19

Bench: Shri Sanjay Garg & Shri Girish Agrawal

For Appellant: N o n eFor Respondent: Shri N. T. Sherpa, JCIT and Shri P. S

Section 143(1)Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL GAUHATI BENCH VIRTUAL HEARING AT KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos.52 to 54/GTY/2022 Assessment Years: 2018-19 to 2020-21 Poddar Car World Private Asstt. Commissioner of Limited Income Tax, Circle-2, C/o, Rahul Raj Jain & Co. H. Guwahati. No. 15, 1st floor, Bye Lane-2 Vs. Shaktigarh Path, Bhangagarh, G. S. Road, Assam-781005. (PAN: AADCP 5694 D) (Appellant) (Respondent) & ITA Nos.55 to 57/GTY/2022 Assessment Years: 2018-19 to 2020-21 Balram Singh Income Tax Officer, Ward – C/o, Rahul Raj Jain & Co. H. 1(1), Gu…

Poddar Car World (P) Ltd., Guwahati vs. Assistant Commissioner of Income Tax, Circle-2, Guwahati

In the result, appeals of the assessees stand dismissed

ITA 54/GTY/2022[2020-21]Status: DisposedITAT Guwahati14 Jun 2023AY 2020-21

Bench: Shri Sanjay Garg & Shri Girish Agrawal

For Appellant: N o n eFor Respondent: Shri N. T. Sherpa, JCIT and Shri P. S

Section 143(1)Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL GAUHATI BENCH VIRTUAL HEARING AT KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos.52 to 54/GTY/2022 Assessment Years: 2018-19 to 2020-21 Poddar Car World Private Asstt. Commissioner of Limited Income Tax, Circle-2, C/o, Rahul Raj Jain & Co. H. Guwahati. No. 15, 1st floor, Bye Lane-2 Vs. Shaktigarh Path, Bhangagarh, G. S. Road, Assam-781005. (PAN: AADCP 5694 D) (Appellant) (Respondent) & ITA Nos.55 to 57/GTY/2022 Assessment Years: 2018-19 to 2020-21 Balram Singh Income Tax Officer, Ward – C/o, Rahul Raj Jain & Co. H. 1(1), Gu…

Poddar Car World (P) Ltd., Guwahati vs. Assistant Commissioner of Income Tax, Circle-2, Guwahati

In the result, appeals of the assessees stand dismissed

ITA 53/GTY/2022[2019-20]Status: DisposedITAT Guwahati14 Jun 2023AY 2019-20

Bench: Shri Sanjay Garg & Shri Girish Agrawal

For Appellant: N o n eFor Respondent: Shri N. T. Sherpa, JCIT and Shri P. S

Section 143(1)Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL GAUHATI BENCH VIRTUAL HEARING AT KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos.52 to 54/GTY/2022 Assessment Years: 2018-19 to 2020-21 Poddar Car World Private Asstt. Commissioner of Limited Income Tax, Circle-2, C/o, Rahul Raj Jain & Co. H. Guwahati. No. 15, 1st floor, Bye Lane-2 Vs. Shaktigarh Path, Bhangagarh, G. S. Road, Assam-781005. (PAN: AADCP 5694 D) (Appellant) (Respondent) & ITA Nos.55 to 57/GTY/2022 Assessment Years: 2018-19 to 2020-21 Balram Singh Income Tax Officer, Ward – C/o, Rahul Raj Jain & Co. H. 1(1), Gu…

Poddar Car World (P) Ltd., Guwahati vs. Assistant Commissioner of Income Tax, Circle-2, Guwahati

In the result, appeals of the assessees stand dismissed

ITA 52/GTY/2022[2018-19]Status: DisposedITAT Guwahati14 Jun 2023AY 2018-19

Bench: Shri Sanjay Garg & Shri Girish Agrawal

For Appellant: N o n eFor Respondent: Shri N. T. Sherpa, JCIT and Shri P. S

Section 143(1)Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL GAUHATI BENCH VIRTUAL HEARING AT KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos.52 to 54/GTY/2022 Assessment Years: 2018-19 to 2020-21 Poddar Car World Private Asstt. Commissioner of Limited Income Tax, Circle-2, C/o, Rahul Raj Jain & Co. H. Guwahati. No. 15, 1st floor, Bye Lane-2 Vs. Shaktigarh Path, Bhangagarh, G. S. Road, Assam-781005. (PAN: AADCP 5694 D) (Appellant) (Respondent) & ITA Nos.55 to 57/GTY/2022 Assessment Years: 2018-19 to 2020-21 Balram Singh Income Tax Officer, Ward – C/o, Rahul Raj Jain & Co. H. 1(1), Gu…

May Fashions LLP, Mumbai vs. CIT (A) NFAC, New Delhi

In the result, appeal filed by the assessee is dismissed

ITA 2073/MUM/2021[2019-20]Status: DisposedITAT Mumbai14 Jun 2023AY 2019-20

Bench: Shri Aby T. Varkey, Jm & Ms. Padmavathy S, Am आयकर अपील सं/ I.T.A. No.2073/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2019-20) May Fashions Llp बिधम/ Cit(A)/Nfac Anup Anand Compartments New Delhi Vs. Plot No. 24-25 Marol Co- Op, Indl Estate Andhri Kurla Road, Sakinaka, Andheri, Mumbai-400059. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Abefm7603C (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: None Revenue By: Smt. Mahita Nair (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 31/05/2023 घोषणा की तारीख /Date Of Pronouncement: 14/06/2023 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 23.09.2021 For Ay. 2019-20. 2. It Is Noted That This Caption Appeal Was Allowed In The First Round By This Tribunal Vide Order Dated 09.05.2022. However, The Same Has Been Recalled In Ma No. 338/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.5,40,279/-.

For Appellant: NoneFor Respondent: Smt. Mahita Nair (Sr. AR)

Section 143(1)Section 36(1)(va)

…this caption appeal was allowed in the first round by this Tribunal vide order dated 09.05.2022. However, the same has been recalled in MA No. 338/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.5,40,279/-. 3. Despite notice none appeared on behalf of the assessee. Therefore, we proceed to dispose of this appeal after hearing the Ld…

Amba Tech Engineering, Bhiwadi vs. ITO, Ward-1(2)ADIT - CPC, Alwar

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

ITA 49/JPR/2023[2019-2020]Status: DisposedITAT Jaipur14 Jun 2023AY 2019-2020

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

For Appellant: NoneFor Respondent: Shri A.S. Nehra, Addl. CIT-DR

Section 143(1)Section 143(1)(a)Section 143(1)(iv)Section 143(3)Section 2Section 234ASection 36(1)Section 36(1)(va)Section 37(1)Section 438

…ase and the case laws cited by both the parties 5 AMBA TECH ENGINEERING VS ITO, WARD 2(3), ALWAR in the first appellate order. The Bench has observed that the recently the Hon’ble Supreme Court has opined in the case of Checkmate Services Pvt. Ltd. vs CIT-1, 143 Taxmann.com 178 (SC)/Civil Appeal No. 2833 of 2016 that the provision of Section 43B of the Act shall not apply to employee’s contribution to PF/ESI and the due date specified u/s 36(1)(va) of the Act shall apply for determination of deductibility of employee’s contribution to PF/ESI. The relevant portion of the Judgement of Hon’ble Supreme Court in the…

M/S. Mustang Enterprises, Mum vs. ITO, Cir-20(1), Mum

In the result, the appeal filed the assessee is dismissed

ITA 71/MUM/2023[2017-18]Status: DisposedITAT Mumbai13 Jun 2023AY 2017-18

Bench: Shri B R Baskaran, Am & Ms. Kavitha Rajagopal, Jm M/S. Mustang Enterprises Ito, Circle-20(1) 219 Milan Industrial Estate, Mumbai T J Marg, Cotton Green, Vs. Mumbai-400 033

For Appellant: Ms. Rupal Shah

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI B R BASKARAN, AM AND MS. KAVITHA RAJAGOPAL, JM M/s. Mustang Enterprises ITO, Circle-20(1) 219 Milan Industrial Estate, Mumbai T J Marg, Cotton Green, Vs. Mumbai-400 033 PAN/GIR No. AAAFM 4887 H (Appellant) : (Respondent) Assessee by : Ms. Rupal Shah : Smt. Mahita Nair Revenue by Date of Hearing : 16.03.2023 Date of Pronouncement : 13.06.2023 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 Faceless Appea…

S.R.Hospital, Muzaffarnagar vs. ITO, Ward-3(1)(1), Muzaffarnagar

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

ITA 2894/DEL/2022[2019-20]Status: DisposedITAT Delhi13 Jun 2023AY 2019-20

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: NoneFor Respondent: Shri Anuj Garg, 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 “G” DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.A No.2894/DEL/2022 Assessment Year 2019-20 S.R. Hospital v. ITO 128/5, Sarvat Gate, Ward-3(1)(1) Muzaffarnagar Muzaffarnagar. TAN/PAN: ADHFS7823F (Appellant) (Respondent) Appellant by: None Respondent by: Shri Anuj Garg, Sr.DR Date of hearing: 08 06 2023 Date of pronouncement: 13 06 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 Commissioner of Income Tax (Appeals)-NFAC, Delhi (‘CI…

Vigilant Security Placement & Detective Services Pvt. Ltd., New Delhi vs. DCIT, Circle-16(1), New Delhi

In the result, appeal is partly allowed for statistical purposes

ITA 2740/DEL/2022[2019-20]Status: DisposedITAT Delhi13 Jun 2023AY 2019-20

Bench: Shri Saktijit Dey & Shri N.K. Billaiyaassessment Year: 2019-20 Vigilant Security Placement & Versus Dcit, Circle 16(1), Detective Services Pvt. Ltd., P-23, New Delhi. Old Double Story, Lajpat Nagar-4, New Delhi. Pan: Aaacu0237C (Appellant) (Respondent)

For Appellant: Dr. Rakesh Gupta, Advocate &For Respondent: Sh. Vivek Vardhan, Sr. DR

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

…tative strongly relied upon the observations of first appellate authority. 4 7. We have considered rival submissions and perused the materials on record. In our view, after the decision of Hon’ble Supreme Court in case of Checkmate Services P. Ltd. vs. CIT, 448 ITR 518 (SC), the disputed issue is no more res integra, as the Hon’ble Supreme Court has clearly and categorically held that in case employees contribution to PF and ESI have not been deposited within the due date prescribed under the PF and ESI Acts, the same cannot be allowed as deduction in view of the provisions contained under section 36(1)(va)…

M.R.Overseas Pvt Ltd, Delhi vs. DCIT Circle 16(1), New Delhi

In the result, the appeals in ITA No

ITA 2470/DEL/2022[2018-19]Status: DisposedITAT Delhi13 Jun 2023AY 2018-19

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmaita Nos. 2470 & 2469/Del/2022 (Assessment Years : 2018-19 & 2019-20) M. R. Overseas Pvt. Ltd. Vs. Dcit 204, Wason Chambers, Circle – 16(1) B-9, Model Town-Ii, New Delhi Delhi-110 009 Pan No. Aaccm 1636 P (Appellant) (Respondent) Assessee By Ms. Nivedita, Adv. Revenue By Ms. Kirti Sankratyayan, Sr. D.R. Date Of Hearing: 09.05.2023 Date Of Pronouncement: 13.06.2023 Order Per Anil Chaturvedi, Am: These Two Appeals Filed By The Assessee Are Directed Against The Order Dated 05.08.2022 Passed By The Commissioner Of Income Tax (Appeals)- Nfac, Delhi Relating To Assessment Years 2018-19 & 2019-20. 2. Before Us, At The Outset, Both The Parties Submitted That Though The Appeals Filed By The Assessee Are For Two Different Assessment Years But The Facts & Issues Involved In Both The

Section 139(1)Section 143(1)Section 3(1)(va)Section 36(1)(va)

…see. 9. Learned DR on the other hand supported the order of lower authorities and further submitted that the issue of delayed payment has now been settled by Hon’ble Supreme Court in the case of Checkmate Services Pvt. Ltd. and others vs. CIT & others (2022) 448 ITR 518 (SC) and the Pune Bench of Tribunal in the case of Cemetile Industries (ITA No 693/Pun/2022 order dtd 23.11.2022 had considered various aspects and by a detailed order held that the delayed deposit of employees contribution cannot be allowed as deduction and that the adjustment could even be made in the intimation issued u/s 143(1) of the Act. Sh…

M R Overseas P.Ltd, New Delhi vs. DCIT, Circle-16(1), New Delhi

In the result, the appeals in ITA No

ITA 2469/DEL/2022[2019-20`]Status: DisposedITAT Delhi13 Jun 2023

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmaita Nos. 2470 & 2469/Del/2022 (Assessment Years : 2018-19 & 2019-20) M. R. Overseas Pvt. Ltd. Vs. Dcit 204, Wason Chambers, Circle – 16(1) B-9, Model Town-Ii, New Delhi Delhi-110 009 Pan No. Aaccm 1636 P (Appellant) (Respondent) Assessee By Ms. Nivedita, Adv. Revenue By Ms. Kirti Sankratyayan, Sr. D.R. Date Of Hearing: 09.05.2023 Date Of Pronouncement: 13.06.2023 Order Per Anil Chaturvedi, Am: These Two Appeals Filed By The Assessee Are Directed Against The Order Dated 05.08.2022 Passed By The Commissioner Of Income Tax (Appeals)- Nfac, Delhi Relating To Assessment Years 2018-19 & 2019-20. 2. Before Us, At The Outset, Both The Parties Submitted That Though The Appeals Filed By The Assessee Are For Two Different Assessment Years But The Facts & Issues Involved In Both The

Section 139(1)Section 143(1)Section 3(1)(va)Section 36(1)(va)

…see. 9. Learned DR on the other hand supported the order of lower authorities and further submitted that the issue of delayed payment has now been settled by Hon’ble Supreme Court in the case of Checkmate Services Pvt. Ltd. and others vs. CIT & others (2022) 448 ITR 518 (SC) and the Pune Bench of Tribunal in the case of Cemetile Industries (ITA No 693/Pun/2022 order dtd 23.11.2022 had considered various aspects and by a detailed order held that the delayed deposit of employees contribution cannot be allowed as deduction and that the adjustment could even be made in the intimation issued u/s 143(1) of the Act. Sh…

Blueberry It Solutions Consulting LLP, Pune vs. Deputy Commissioner of Income Tax, Circle-2, Pune

Appeal is partly allowed for statistical purposes in the above terms

ITA 321/PUN/2023[2019-20]Status: DisposedITAT Pune12 Jun 2023AY 2019-20

Bench: Shri S.S. Godara & Dr. Dipak P. Ripoteनिर्धारण वषा / Assessment Year : 2019-20 Blueberry It Solutions Vs. The Dcit, Consulting Llp Circle 2, Pune 302, Karan Selene, Bhandarkar Road, Pune – 411004 Pan : Aaqfb8146A Appellant Respondent

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

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND Dr. DIPAK P. RIPOTE, ACCOUNTANT MEMBER निर्धारण वषा / Assessment Year : 2019-20 Blueberry IT Solutions Vs. The DCIT, Consulting LLP Circle 2, Pune 302, Karan Selene, Bhandarkar Road, Pune – 411004 PAN : AAQFB8146A Appellant Respondent Assessee by Shri Kishor B Phadke Revenue by Shri Ramnath P. Murkunde Date of hearing 06-06-2023 Date of pronouncement 12-06-2023 आदेश / ORDER PER S.S. GODARA, JM : This assessee‟s appeal for AY 2019-20 arises against the National Faceless Appeal Centre (NFAC), Delhi‟s DIN and or…

Nov India Private Limited, Mumbai vs. National Faceless Appeal Centre (NFAC), Delhi

In the result, appeal of the assessee is dismissed

ITA 547/MUM/2023[2019-2020]Status: DisposedITAT Mumbai12 Jun 2023AY 2019-2020

Bench: Shri Vikas Awasthy & Shri Gagan Goyalm/S Nov India Private Limited Plot No. R/497, Ttc Industrial Area, Rabale, Navi Mumbai- 400 071 Pan: Aadcr4279E ...... Appellant Vs. Cit/Nfac Delhi ..... Respondent

For Appellant: Shri Apurva Shah, Ld. ARFor Respondent: Shri Chetan Kacha, Ld. DR

Section 143(1)Section 143(1)(a)Section 250Section 254(2)Section 36(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER M/s Nov India Private Limited Plot no. R/497, TTC Industrial Area, Rabale, Navi Mumbai- 400 071 PAN: AADCR4279E ...... Appellant Vs. CIT/NFAC Delhi ..... Respondent Appellant by : Shri Apurva Shah, Ld. AR Respondent by : Shri Chetan Kacha, Ld. DR Date of hearing : 26/04/2023 Date of pronouncement : 12/06/2023 ORDER PER GAGAN GOYAL, A.M: This appeal by assessee is directed against the order of National Faceless Appeal Centre (for short “NFAC”) dated 29.12.2022 u/…

Sentinel Consultants P.Ltd, New Delhi vs. ACIT, Circle-22(2), New Delhi

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

ITA 8/DEL/2023[23019-20]Status: DisposedITAT Delhi12 Jun 2023

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: Shri Vijay Kumar Singla, CAFor Respondent: Shri S.L. Anuragi, Sr.DR

Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 37(1)Section 40Section 43BSection 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.As. No.7 & 8/DEL/2023 Assessment Years 2018-19 & 2019-20 Sentinel Consultants P. Ltd. Vs. ACIT 504 Ashok Bhawan Circle-22(2) 93 Nehru Place New Delhi New Delhi TAN/PAN: AAACS0396L (Appellant) (Respondent) Appellant by: Shri Vijay Kumar Singla, CA Respondent by: Shri S.L. Anuragi, Sr.DR Date of hearing: 01 06 2023 Date of pronouncement: 12 06 2023 O R D E R PER PRADIP KUMAR KEDIA, A.M.: The captioned appeals have been filed by the assessee against the se…

Sentinel Consultants P.Ltd, New Delhi vs. ACIT, Circle-22(2), New Delhi

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

ITA 7/DEL/2023[2018-19]Status: DisposedITAT Delhi12 Jun 2023AY 2018-19

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: Shri Vijay Kumar Singla, CAFor Respondent: Shri S.L. Anuragi, Sr.DR

Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 37(1)Section 40Section 43BSection 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.As. No.7 & 8/DEL/2023 Assessment Years 2018-19 & 2019-20 Sentinel Consultants P. Ltd. Vs. ACIT 504 Ashok Bhawan Circle-22(2) 93 Nehru Place New Delhi New Delhi TAN/PAN: AAACS0396L (Appellant) (Respondent) Appellant by: Shri Vijay Kumar Singla, CA Respondent by: Shri S.L. Anuragi, Sr.DR Date of hearing: 01 06 2023 Date of pronouncement: 12 06 2023 O R D E R PER PRADIP KUMAR KEDIA, A.M.: The captioned appeals have been filed by the assessee against the se…

Bazaloni Group Limited, Kolkata vs. Deputy Commissioner of Income Tax, Circle - 1, Dibrugarh

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

ITA 28/GTY/2022[2019-20]Status: DisposedITAT Guwahati09 Jun 2023AY 2019-20

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2019-20

For Appellant: Shri Harsh Vardhan Bhardwaj, FCAFor Respondent: Shri N. T. Sherpa, JCIT

Section 139(1)Section 143(1)Section 154Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL GAUHATI BENCH VIRTUAL HEARING AT KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2019-20 Bazaloni Group Limited Assistant Director of Income- 15C, Hemant Basu Sarani, Vs. tax, CPC, Bengaluru. 2nd Floor, Kolkata-700001. (PAN: AAACB8136H) (Appellant) (Respondent) Present for: Appellant by : Shri Harsh Vardhan Bhardwaj, FCA Respondent by : Shri N. T. Sherpa, JCIT Date of Hearing : 06.06.2023 Date of Pronouncement : 09.06.2023 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the assessee is aga…

Arun Waman Koli, Mumbai vs. ADIT, CPC, Bangalure

The appeals are dismissed

ITA 413/MUM/2023[2018-19]Status: DisposedITAT Mumbai08 Jun 2023AY 2018-19

For Appellant: Shri Shashank MehtaFor Respondent: Ms. Naina K. Kumar

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

…43(1)(a)(iv) of the Act to cover ‘increase in income’ was made vide Finance Act, 2021. Per contra, the Ld. Departmental Representative placed reliance upon 9. the judgment of Hon’ble Supreme Court in the case of Checkmate Services Private Ltd. v. CIT-1:[2022] 448 ITR 518 (SC)[12-10- 2022]. She submitted that the Hon’ble Supreme Court has held that where an assessee failed to deposit Employees' Contribution towards PF/ESI within due date prescribed in respective statutes, deduction under Section 36(1)(va) of the Act was not allowable. Therefore, correct adjustment/addition was made while processing return of 4 inc…

Checkmate Services Pvt. Ltd. v. CIT

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Judgments citing Checkmate Services Pvt. Ltd. v. CIT

Better Power Services Pvt. Ltd., Guwahati vs. Income Tax Officer, Ward - 1 (2), Guwahati

Balram Singhi, Guwahati vs. Income Tax Officer, Ward-1(1), Guwahati

Balram Singhi, Guwahati vs. Income Tax Officer, Ward-1(1), Guwahati

Balram Singhi, Guwahati vs. Income Tax Officer, Ward-1(1), Guwahati

Poddar Car World (P) Ltd., Guwahati vs. Assistant Commissioner of Income Tax, Circle-2, Guwahati

Poddar Car World (P) Ltd., Guwahati vs. Assistant Commissioner of Income Tax, Circle-2, Guwahati

Poddar Car World (P) Ltd., Guwahati vs. Assistant Commissioner of Income Tax, Circle-2, Guwahati

May Fashions LLP, Mumbai vs. CIT (A) NFAC, New Delhi

Amba Tech Engineering, Bhiwadi vs. ITO, Ward-1(2)ADIT - CPC, Alwar

M/S. Mustang Enterprises, Mum vs. ITO, Cir-20(1), Mum

S.R.Hospital, Muzaffarnagar vs. ITO, Ward-3(1)(1), Muzaffarnagar

Vigilant Security Placement & Detective Services Pvt. Ltd., New Delhi vs. DCIT, Circle-16(1), New Delhi

M.R.Overseas Pvt Ltd, Delhi vs. DCIT Circle 16(1), New Delhi

M R Overseas P.Ltd, New Delhi vs. DCIT, Circle-16(1), New Delhi

Blueberry It Solutions Consulting LLP, Pune vs. Deputy Commissioner of Income Tax, Circle-2, Pune

Nov India Private Limited, Mumbai vs. National Faceless Appeal Centre (NFAC), Delhi

Sentinel Consultants P.Ltd, New Delhi vs. ACIT, Circle-22(2), New Delhi

Sentinel Consultants P.Ltd, New Delhi vs. ACIT, Circle-22(2), New Delhi

Bazaloni Group Limited, Kolkata vs. Deputy Commissioner of Income Tax, Circle - 1, Dibrugarh

Arun Waman Koli, Mumbai vs. ADIT, CPC, Bangalure