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 367,181 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

Vinod Malik, Ballabgarh vs. ITO Ward 2(5), Faridabad

In the result, appeal of the assessee is dismissed

ITA 150/DEL/2023[2020-21]Status: DisposedITAT Delhi08 Jun 2023AY 2020-21

Bench: Shri Kul Bharat & Shri M. Balaganeshvinod Malik, Vs. Ito, Opp. Jain Mandir, Main Ward-2(5), Bazar, Faridabad, Haryana Faridabad (Appellant) (Respondent) Pan: Ajfpn5466Q

For Appellant: Sh. Vijay Kumar Gupta, AdvFor Respondent: Sh. Gurpreet Shah Singh, Sr. DR

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

…the Government account beyond the due dates prescribed under the respective acts but well before the date of filing the return of income. We find that the recent decision of the Hon'ble Supreme Court in the case of Checkmate Services Pvt. Ltd Vs. CIT reported 448 ITR 518 had settled the entire dispute to rest by deciding it in favour of the revenue by observing as under:- “53. The distinction between an employer’s contribution which is its primary liability under law – in terms of Section 36(1)(iv), and its liability to deposit amounts received by it or deducted by it (Section 36(1)(va)) is, thus crucial. The for…

Sbs International Private Limited, Manesar vs. DCIT Circle-22(2), Delhi

In the result, the appeal of the assessee is dismissed

ITA 1494/DEL/2022[2019-20]Status: HeardITAT Delhi08 Jun 2023AY 2019-20

For Appellant: None

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: G: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Assessment Year: 2019-20 SBS International P. Ltd., Assistant Director of Income Tax, CPC, Plot No. 179, Sector-3, IMT Manesar, DCIT Circle 22(2), Bengaluru 560500 Haryana 122005 vs. PAN AACCS 0728 G (Appellant) (Respondent) For Assessee : None Revenue For : Shri Anuj Garg, Sr. DR Date of Hearing : 08.06.2023 Date of Pronouncement : 08.06.2023 ORDER PER CHANDRA MOHAN GARG, J.M. This appeal has been filed against the order of ld. NFAC, New Delhi dated 04.08.…

Roshan Hospital, Bhopal vs. DCIT-5(1), Bhopal

In the result, the appeal of assessee is dismissed

ITA 110/IND/2022[2018-19]Status: DisposedITAT Indore08 Jun 2023AY 2018-19

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniroshan Hospital Cpc 7-A-B, Govind Garden, Raisen Bangaluru Vs. Road, Govindpura, Bhopal (Appellant / Assessee) (Revenue) Pan: Aasfr 4278 B Assessee By Ms. Shreya Jain Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 07.06.2023 Date Of Pronouncement 08.06.2023

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

…of the Act. 3. We have heard the Ld. AR as well as Ld. DR and carefully perused the orders of the authorities below. At the outset, we note that this issue is now covered by the judgment of Hon’ble Supreme Court in case of Checkmate Services (P.) Ltd. v. CIT 448 ITR 518(SC) wherein, it has been decided in favour of the revenue in Para 51 to 55 as under: “51. The analysis of the various judgments cited on behalf of the assessee i.e.,CIT v. Aimil Ltd. [2010] 188 Taxman 265/321 ITR 508 (Delhi); CIT v. Sabari Enterprises [2008] 298 ITR 141 (Kar.); CIT v. Pamwi Tissues Ltd. [2009] 313 ITR 137 (Bom.); CIT v. Udaipur…

Beckhaul Digital Technologies Private Limited, Jaipur vs. ITO Ward 1(1), Jaipur

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

ITA 97/JPR/2023[2020-21]Status: DisposedITAT Jaipur08 Jun 2023AY 2020-21

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

For Appellant: Shri Rajeev Sogani, CA &For Respondent: Mrs. Runi Pal, Addl. CIT-DR

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

…speaking order by taking into consideration the ground no. 1 and 2 of the assessee in his order concerning the issue of ESI/PF. 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 held 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…

Madhuri Sunil Zode, Mum vs. ADIT, Bangalore

In the result, the appeal filed by the assessee is dismissed

ITA 35/MUM/2023[2021-22]Status: DisposedITAT Mumbai07 Jun 2023AY 2021-22

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm Madhuri Sunil Zode Adit Room No. 41, Building No. 28, Bangalore Sagarsangum, K. C. Road, Vs. Bandra Reclamati, Bandra (W), Mumbai-400 050

For Appellant: Ms. Kinjal BhutaFor Respondent: Smt. Mahita Nair

Section 139(1)Section 143(1)Section 250Section 36(1)(va)Section 38Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM Madhuri Sunil Zode ADIT Room No. 41, Building NO. 28, Bangalore Sagarsangum, K. C. Road, Vs. Bandra Reclamati, Bandra (W), Mumbai-400 050 PAN/GIR No. AAAPZ 1530 G (Appellant) : (Respondent) Assessee by : Ms. Kinjal Bhuta Revenue by : Smt. Mahita Nair : 09.03.2023 Date of Hearing Date of Pronouncement : 07.06.2023 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)…

Bijendra Singh, Sundargarh vs. ACIT, Circle Rourkela, Rourkela

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

ITA 101/CTK/2023[2019-20]Status: DisposedITAT Cuttack07 Jun 2023AY 2019-20

For Appellant: Shri S.K.Agarwalla, CAFor Respondent: Shri S.C. Mohanty, Sr. DR

Section 139(1)Section 36(1)(va)Section 37(1)Section 43B

…आयकर अऩीऱीय अधधकरण, “एस.एम.सी” न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER आयकर अऩीऱ सं/ITA No.101/CTK/2023 (ननधाारण वषा / Assessment Year :2019-2020) Bijendra Singh, Vs ACIT, Circle Rourkela, Rourkela Plot No.346/1432, Sarnatoli, Jagda, Rourkela, Sundargarh PAN No. :AEOPS 8527 C (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee by : Shri S.K.Agarwalla, CA राजस्व की ओर से /Revenue by : Shri S.C. Mohanty, Sr. DR सुनवाई की तारीख / Date of Hearing : 07/06/2023 घोषणा की तारीख/Date…

S K G Traders Private Limited, New Delhi vs. DCIT Circle 22(2), New Delhi

In the result, the appeal of the assessee is dismissed

ITA 1188/DEL/2023[2019-20]Status: DisposedITAT Delhi07 Jun 2023AY 2019-20

For Appellant: Shri Anil Chopra, CAFor Respondent: Shri Om Prakash, Sr. DR

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

…THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Assessment Year: 2019-20 S K G Traders P. Ltd., The DCIT, Circle 22(2), Delhi F-4, Pankaj Plaza, Plot No. 61, Sec-40, Dwarka, Delhi 110075 vs. PAN AAPCS 4165 E (Appellant) (Respondent) For Assessee : Shri Anil Chopra, CA For Revenue : Shri Om Prakash, Sr. DR Date of Hearing : 07.06.2023 Date of Pronouncement : 07.06.2023 ORDER Per Chandra Mohan Garg:- This appeal filed by the assessee is directed against the order dated 17.11.2022 of the Ld. NFAC, New Delhi,…

Hitender Gill, Faridabad vs. ITO Ward 2(2), Faridabad

In the result, the appeals of the assessee are dismissed

ITA 1151/DEL/2023[2019-20]Status: DisposedITAT Delhi07 Jun 2023AY 2019-20

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: NoneFor Respondent: Shri Om Prakash, Sr. DR

Section 143(1)Section 2(24)(x)Section 36Section 43B

…THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ITA Nos.1150 & 1151/Del/2023 Assessment Years: 2018-19 & 2019-20 Hitender Gill, ITO Ward 2(1) House no. 432, Sector -31, Faridabad 121001 Faridabad PAN AJKMPG 7416 J vs. (Appellant) (Respondent) For Assessee : None For Revenue : Shri Om Prakash, Sr. DR Date of Hearing : 07.06.2023 Date of Pronouncement : 07.06.2023 ORDER PER BENCH These appeals filed by the assessee is directed against the order dated 28.02.2023 of the Ld. NFAC, New Delhi, relating to Assess…

Hitender Gill, Faridabad vs. ITO Ward -2(2), Faridabad

In the result, the appeals of the assessee are dismissed

ITA 1150/DEL/2023[2018-19]Status: DisposedITAT Delhi07 Jun 2023AY 2018-19

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: NoneFor Respondent: Shri Om Prakash, Sr. DR

Section 143(1)Section 2(24)(x)Section 36Section 43B

S. K. Timbers, Burmamines vs. ACIT Circle 3, Jamshedpur

In the result, appeal of the assessee is dismissed

ITA 2/RAN/2023[2017-2018]Status: DisposedITAT Ranchi06 Jun 2023AY 2017-2018

Bench: Shri Sanjay Garg & Shri Rajesh Kumar]

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH: RANCHI VIRTUAL HEARING AT KOLKATA [Before Shri Sanjay Garg, Judicial Member & Shri Rajesh Kumar, Accountant Member ] I.T.A. No.55/Ran/2023 Assessment Year: 2017-18 S. K. Timbers Vs. ACIT, Circle-3, Jamshedpur (PAN: AAWFS 6212 L) ( अपीलाथ" ) Respondent / (""यथ") Appellant / 02.03.2023 Date of Hearing / सुनवाई क" "त"थ Date of Pronouncement / 06.06.2023 आदेश उ"घोषणा क" "त"थ For the Appellant / Shri M. K Choudhary, Advocate "नधा#$रती क" ओर से For the Respondent / Shri Pranob Kumar Koley, Sr. D.R राज(व क" ओर से ORDER/ आदेश Per Rajesh Kumar, AM: This is the appea…

Ajit Kumar Jain, Jamshedpur vs. Deputy Commissioner of Income Tax, CPC, Bengaluru. C/O Deputy Commissioner of Income Tax, Circle - 1, Jamshedpur

In the result, appeal of the assessee is allowed

ITA 56/RAN/2021[2019-20]Status: DisposedITAT Ranchi06 Jun 2023AY 2019-20

Bench: Shri Sanjay Garg & Shri Rajesh Kumar]

Section 143(1)Section 201Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH: RANCHI VIRTUAL HEARING AT KOLKATA [Before Shri Sanjay Garg, Judicial Member & Shri Rajesh Kumar, Accountant Member ] I.T.A. No.56/Ran/2021 Assessment Year: 2019-20 Ajit Kumar Khan Vs. DCIT, CPC, Bangaluru C/o DCIT , Circle-1, Jamshedpur (PAN: ADLPK 7578 D) ( अपीलाथ" ) Respondent / (""यथ") Appellant / 28.02.2023 Date of Hearing / सुनवाई क" "त"थ Date of Pronouncement / 06.06.2023 आदेश उ"घोषणा क" "त"थ For the Appellant / Shri M. K. Choudhary, Advocate "नधा#$रती क" ओर से For the Respondent / Shri Pranob Kumar Koley, Sr. D.R राज(व क" ओर से ORDER/ आदेश Per Rajesh…

Indutech Solutions and Manufacture Private Limited, Jamshedpur vs. CIT Appeals, Jamshedpur

In the result, appeal of the assessee is dismissed

ITA 55/RAN/2021[2018-19]Status: DisposedITAT Ranchi06 Jun 2023AY 2018-19

Bench: Shri Sanjay Garg & Shri Rajesh Kumar]

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH: RANCHI VIRTUAL HEARING AT KOLKATA [Before Shri Sanjay Garg, Judicial Member & Shri Rajesh Kumar, Accountant Member ] I.T.A. No.55/Ran/2021 Assessment Year: 2018-19 Indutech Solutions and Vs. CIT(A)-NFAC Manufacture Pvt. Ltd. (PAN: AACCI 2588 J) ( अपीलाथ" ) Respondent / (""यथ") Appellant / 28.02.2023 Date of Hearing / सुनवाई क" "त"थ Date of Pronouncement / 06.06.2023 आदेश उ"घोषणा क" "त"थ For the Appellant / Shri Binod Khemka, A.R "नधा#$रती क" ओर से For the Respondent / Shri Pranob Kumar Koley, Sr. D.R राज(व क" ओर से ORDER/ आदेश Per Rajesh Kumar, AM: This is…

Trident Metal Energy Private Limited, Ranchi vs. Commissioner of Income Tax(Appeal) NFAC, Delhi, Deilhi

In the result, appeal of the assessee is dismissed

ITA 54/RAN/2021[2018-19]Status: DisposedITAT Ranchi06 Jun 2023AY 2018-19

Bench: Shri Sanjay Garg & Shri Rajesh Kumar]

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH: RANCHI VIRTUAL HEARING AT KOLKATA [Before Shri Sanjay Garg, Judicial Member & Shri Rajesh Kumar, Accountant Member ] I.T.A. No.54/Ran/2021 Assessment Year: 2018-19 Trident Metal Energy Pvt. Ltd. Vs. CIT(A)-NFAC, Delhi (PAN: AACCT 8620 N) ( अपीलाथ" ) Respondent / (""यथ") Appellant / 28.02.2023 Date of Hearing / सुनवाई क" "त"थ Date of Pronouncement / 06.06.2023 आदेश उ"घोषणा क" "त"थ For the Appellant / None "नधा#$रती क" ओर से For the Respondent / Shri Pranob Kumar Koley, Sr. D.R राज(व क" ओर से ORDER/ आदेश Per Rajesh Kumar, AM: This is the appeal preferred by…

Itesh Brdoloi, Bongaigaon vs. Assistant Commissioner of Income Tax, Circle-2, Guwahati

In the result, the appeal of the assessee stands dismissed

ITA 29/GTY/2022[2019-20]Status: DisposedITAT Guwahati06 Jun 2023AY 2019-20

Bench: Shri Sanjay Garg & Shri Girish Agrawali.T.A. No.29/Gau/2022 Assessment Year: 2019-20 Itesh Bordoloi………...…………....…………....….........…..........….…… Appellant C/O Chirang Hardware, Chapaguri Part Ii, Chapaguri, Assam-783380. [Pan: Achpb1157E] Vs. Acit, Circle-2, Guwahati……………………………..…...…..…..…..... Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri N. T. Sherpa, Jcit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : June 06, 2023 Date Of Pronouncing The Order : June 06, 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 20.07.2022 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’). 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

…IN THE INCOME TAX APPELLATE TRIBUNAL “GUWAHATI BENCH, GUWAHATI VIRTUAL HEARING AT KOLKATA "ी संजय गग", "या"यक सद"य एवं "ी "गर"श अ"वाल, लेखा सद"य के सम" Before Shri Sanjay Garg, Judicial Member and Shri Girish Agrawal, Accountant Member I.T.A. No.29/Gau/2022 Assessment Year: 2019-20 Itesh Bordoloi………...…………....…………....….........…..........….…… Appellant C/o Chirang Hardware, Chapaguri Part II, Chapaguri, Assam-783380. [PAN: ACHPB1157E] vs. ACIT, Circle-2, Guwahati……………………………..…...…..…..…..... Respondent Appearances by: None appeared on behalf of the appellant. Shri N. T. Sherpa, JCIT-DR, appeared on behalf of th…

Panchwati Holiday Resorts Limited, Kolkata vs. DCIT/ACIT Circle- 3, Guwahati

In the result, the appeal of the assessee stands dismissed

ITA 24/GTY/2022[2020-21]Status: DisposedITAT Guwahati06 Jun 2023AY 2020-21

Bench: Shri Sanjay Garg & Shri Girish Agrawali.T.A. No.24/Gau/2022 Assessment Year: 2020-21 Panchwati Holiday Resorts Ltd...…………....….........…..........….…… Appellant 3A, Auckland Place, 9Th Floor, Room No.9B, Kolkata-700017. [Pan: Aabcp8600R] Vs. Dcit/Acit, Circle-3, Guwahati….………………..…...…..…..…..... Respondent Appearances By: Shri Ravi Shankar Sahay, Ar, Appeared On Behalf Of The Appellant. Shri N. T. Sherpa, Jcit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : June 06, 2023 Date Of Pronouncing The Order : June 06, 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 31.05.2022 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’). 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

…IN THE INCOME TAX APPELLATE TRIBUNAL “GUWAHATI BENCH, GUWAHATI VIRTUAL HEARING AT KOLKATA "ी संजय गग", "या"यक सद"य एवं "ी "गर"श अ"वाल, लेखा सद"य के सम" Before Shri Sanjay Garg, Judicial Member and Shri Girish Agrawal, Accountant Member I.T.A. No.24/Gau/2022 Assessment Year: 2020-21 Panchwati Holiday Resorts Ltd...…………....….........…..........….…… Appellant 3A, Auckland Place, 9th Floor, Room No.9B, Kolkata-700017. [PAN: AABCP8600R] vs. DCIT/ACIT, Circle-3, Guwahati….………………..…...…..…..…..... Respondent Appearances by: Shri Ravi Shankar Sahay, AR, appeared on behalf of the appellant. Shri N. T. Sherpa, JCIT-DR, a…

Datamation Services, Guwahati vs. Deputy Commissioner of Income Tax, Circle-1, Guwahati

In the result, the appeal of the assessee stands dismissed

ITA 19/GTY/2022[2019-20]Status: DisposedITAT Guwahati06 Jun 2023AY 2019-20

Bench: Shri Sanjay Garg & Shri Girish Agrawali.T.A. No.19/Gau/2022 Assessment Year: 2019-20 Datamation Services...…………....…………....….........…..........….…… Appellant First Floor, Seventh Heaven Complex, G S Road, Ulubari, Guwahati, Kamrup, Assam-781007. [Pan: Aaefd2397K] Vs. Acit, Circle-1, Guwahati……………………………..…...…..…..…..... Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri N. T. Sherpa, Jcit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : June 06, 2023 Date Of Pronouncing The Order : June 06, 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 01.04.2022 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’). 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

…IN THE INCOME TAX APPELLATE TRIBUNAL “GUWAHATI BENCH, GUWAHATI VIRTUAL HEARING AT KOLKATA "ी संजय गग", "या"यक सद"य एवं "ी "गर"श अ"वाल, लेखा सद"य के सम" Before Shri Sanjay Garg, Judicial Member and Shri Girish Agrawal, Accountant Member I.T.A. No.19/Gau/2022 Assessment Year: 2019-20 Datamation Services...…………....…………....….........…..........….…… Appellant First Floor, Seventh Heaven Complex, G S Road, Ulubari, Guwahati, Kamrup, Assam-781007. [PAN: AAEFD2397K] vs. ACIT, Circle-1, Guwahati……………………………..…...…..…..…..... Respondent Appearances by: None appeared on behalf of the appellant. Shri N. T. Sherpa, JCIT-DR,…

Nine Star Commodities Pvt. Ltd., Jodhpur vs. A.O, Ward-6(1), Kolkata

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

ITA 263/KOL/2023[2019-20]Status: DisposedITAT Kolkata05 Jun 2023AY 2019-20

Bench: Dr. Manish Borad, Hon’Blei.T.A. No. 263/Kol/2023 Assessment Year: 2019-20 Nine Star Commodities Private Assessing Officer, Ward-6(1), Limited Vs Kolkata 112, Parvati Shiv Kripa Tower 1St A-Road Sardarpura, Jodhpur Rajasthan - 342003 [Pan : Aadcn4180G] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Subhas Agarwal, A/R Revenue By : Shri Abhijit Datta, Sr. D/R सुनवाई क" तारीख/Date Of Hearing : 01/06/2023 घोषणा क" तारीख /Date Of Pronouncement: 05/06/2023 आदेश/O R D E R Per Dr. Manish Borad: This Is The Appeal Preferred By The Assessee Against The Order Of The National Faceless Appeal Centre (Nfac), Delhi (Hereinafter Referred To As The Ld. Cit(A)”], Passed U/S 250 Of The Income-Tax Act, 1961 (Hereinafter The ‘Act’), Dated 31/01/2023 For The Assessment Year 2019-20. 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.3,91,525/- & Disallowance Of Employees’ Contribution To Pf & Esi At Rs.6,037/- 3. We Have Heard Rival Contentions & Perused The Material Placed Before Us. So Far As The Disallowance Of Pf & Esi Of Rs.6,037/- Is Concerned Raised In Ground No. 3 Of This Appeal, It Is An Admitted Fact That The Alleged Sum Was Paid After The Due Date Prescribed Under

For Appellant: Shri Subhas Agarwal, A/RFor Respondent: Shri Abhijit Datta, Sr. D/R

Section 139(1)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 I.T.A. No. 263/Kol/2023 Assessment Year: 2019-20 Nine Star Commodities Private Assessing Officer, Ward-6(1), Limited Vs Kolkata 112, Parvati Shiv Kripa Tower 1st A-Road Sardarpura, Jodhpur Rajasthan - 342003 [PAN : AADCN4180G] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Subhas Agarwal, A/R Revenue by : Shri Abhijit Datta, Sr. D/R सुनवाई क" तारीख/Date of Hearing : 01/06/2023 घोषणा क" तारीख /Date of Pronouncement: 05/06/2023 आदेश/O R D E R PER DR.…

M/S Jai Ambe Agricultural Industries, Varanasi vs. D.C.I.T., Circle - 2(1), Varanasi

In the result, the appeal filed by the assessee stands dismissed

ITA 19/VNS/2023[2019-2020]Status: DisposedITAT Varanasi05 Jun 2023AY 2019-2020

Bench: Shri Ramit Kochar & Shri Pavan Kumar Gadaleassessment Year: 2019-2020 M/S Jai Ambe Agricultural The Dcit, Industries, Plot No. 211, V. Circle-2(1), Aayakar Bhawan, M A Marg, Churamanpur, Varanasi- Varanasi-221002,U.P. 221108,U.P. ( The Adi, Cpc, Bengaluru) Pan:Aahfj9428N (Appellant) (Respondent)

For Appellant: Sh. R.K.N. Jaiswal, AdvocateFor Respondent: Sh. A.K. Singh, Sr. DR

Section 14Section 143(1)Section 2(24)Section 2(24)(x)Section 28Section 36(1)Section 36(1)(va)Section 40(1)Section 40(2)Section 56

…IN THE INCOME TAX APPELLATE TRIBUNAL CIRCUIT ‘SMC’ BENCH, VARANASI BEFORE SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Assessment Year: 2019-2020 M/s Jai Ambe Agricultural The DCIT, Industries, Plot No. 211, v. Circle-2(1), Aayakar Bhawan, M A Marg, Churamanpur, Varanasi- Varanasi-221002,U.P. 221108,U.P. ( The ADI, CPC, Bengaluru) PAN:AAHFJ9428N (Appellant) (Respondent) Assessee by: Sh. R.K.N. Jaiswal, Advocate Revenue by: Sh. A.K. Singh, Sr. DR Date of hearing: 12.04.2023 Date of pronouncement: 05.06.2023 O R D E R PER SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER: This appeal, fi…

Hemendra Nath Deka, Guwahati vs. Assistant Commissioner of Income Tax, CPC, Bengaluru

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

ITA 6/GTY/2022[2019-20]Status: DisposedITAT Guwahati05 Jun 2023AY 2019-20

Bench: Shri Sanjay Garg & Shri Girish Agrawali.T.A. Nos.5&6/Gau/2022 Assessment Years: 2018-19 & 2019-20 Hemendra Nath Deka…………....…………....….........…..........….…… Appellant House No.6, Dolphin Security & Advertising, Kamakhya Temple Road, Kamakhya Gate, Guwahati-781009, Kamrup, Assam. [Pan: Ajupd3564F] Vs. Acit, Cpc, Bengaluru (Ito, Ward-1(2), Guwahati)…...…..…..…..... Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri N. T. Sherpa, Jcit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : June 05, 2023 Date Of Pronouncing The Order : June 05, 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 09.12.2021 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’). 2. The Sole & Common Issue Involved In Both The 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)Section 143(1)(a)Section 250Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “GUWAHATI BENCH, GUWAHATI VIRTUAL HEARING AT KOLKATA "ी संजय गग", "या"यक सद"य एवं "ी "गर"श अ"वाल, लेखा सद"य के सम" Before Shri Sanjay Garg, Judicial Member and Shri Girish Agrawal, Accountant Member I.T.A. Nos.5&6/Gau/2022 Assessment Years: 2018-19 & 2019-20 Hemendra Nath Deka…………....…………....….........…..........….…… Appellant House no.6, Dolphin Security and Advertising, Kamakhya Temple Road, Kamakhya Gate, Guwahati-781009, Kamrup, Assam. [PAN: AJUPD3564F] vs. ACIT, CPC, Bengaluru (ITO, Ward-1(2), Guwahati)…...…..…..…..... Respondent Appearances by: None appeared on behalf o…

Hemendra Nath Deka, Guwahati vs. Assistant Commissioner of Income Tax, CPC, Bengaluru

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

ITA 5/GTY/2022[2018-19]Status: DisposedITAT Guwahati05 Jun 2023AY 2018-19

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “GUWAHATI BENCH, GUWAHATI VIRTUAL HEARING AT KOLKATA "ी संजय गग", "या"यक सद"य एवं "ी "गर"श अ"वाल, लेखा सद"य के सम" Before Shri Sanjay Garg, Judicial Member and Shri Girish Agrawal, Accountant Member I.T.A. Nos.5&6/Gau/2022 Assessment Years: 2018-19 & 2019-20 Hemendra Nath Deka…………....…………....….........…..........….…… Appellant House no.6, Dolphin Security and Advertising, Kamakhya Temple Road, Kamakhya Gate, Guwahati-781009, Kamrup, Assam. [PAN: AJUPD3564F] vs. ACIT, CPC, Bengaluru (ITO, Ward-1(2), Guwahati)…...…..…..…..... Respondent Appearances by: None appeared on behalf o…