Checkmate Services Pvt. Ltd. v. CIT

Mehara Eyetech Pvt Ltd, Mumbai vs. Asstt Commissioner of Income Tax, Circle 1(3)(1), Mumbai

In the result, appeal filed by the assessee is dismissed

Bench: Shri B.R. Baskaran (Am) & Shri Aby T. Varkey (Jm)

…d various other decisions of other High Courts and Tribunals. However, we find that the case laws relied upon by the assessee cannot came to its aid in the light of the judgment of the Hon’ble Supreme Court in the case of Checkmate Services Pvt. Ltd. Vs. CIT (448 ITR 518). In this decision, the Hon’ble Supreme Court held that for allowing the deduction such amounts (employee’s contribution to PF/ESIC) are deposited within the due date as prescribed in the specified Act in the relevant funds. If the employer/assessee fails to deposit the amount towards employee’s contribution on or before the due date as prescribe…

Babubhai Jagjivandas, Mumbai vs. ADIT (CPC) (ACIT 19(1), Mumbai

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

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2018-19 Babubhai Jagjivandas, Asstt. Director Of Income 128 Vishnu Niketan, Prathna Tax (Cpc), Bangalore [Acit Samaj Road, New Charni Vs. 19(1), Mumbai.] Road, Matru Mandir, Mumbai- Mumbai-400 004. 400 007. Pan No. Aaafb 5829 N Appellant Respondent Assessee By : None Revenue By : Mr. Suresh Periasamy, Dr : Date Of Hearing 29/05/2023 : Date Of Pronouncement 31/05/2023 Order

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 2018-19 Babubhai Jagjivandas, Asstt. Director of Income 128 Vishnu Niketan, Prathna Tax (CPC), Bangalore [ACIT Samaj Road, New Charni Vs. 19(1), Mumbai.] Road, Matru Mandir, Mumbai- Mumbai-400 004. 400 007. PAN No. AAAFB 5829 N Appellant Respondent Assessee by : None Revenue by : Mr. Suresh Periasamy, DR : Date of Hearing 29/05/2023 : Date of pronouncement 31/05/2023 ORDER PER OM PRAKASH KANT, AM This appeal by the assessee is directed against…

M/S. P.A.Zaveri, Mumbai vs. ADIT, CPC, Begaluru

The appeals are dismissed

…IN THE INCOME TAX APPELLATE TRIBUNAL "SMC" BENCH, MUMBAI SHRI B.R. BASKARAN, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER & M/s P A Zaveri Shop No. 5, Bldg. No.73, Central Avenue Road, Chembur (East), Mumbai - 400071 [PAN: AAAFP1089L] …………… Appellant Vs DCIT CPC-Bangalore, Centralized Processing Centre, Income Tax Department, Respondent ……………. Bengaluru - 560500 Odex India Solutions Private Limited, Office No. 901-906, 9th Floor, Kailash Corporate Lounge, Godrej, Hiranandani Link Road, Vikhroli (West), Mumbai - 400075 [PAN: AACC01921B] …………… Appellant Vs Commissioner of Income-tax, National Faceless Ap…

Mack Springs Pvt. Ltd, Mumbai vs. ADIT CPC, Bangalluru

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

Bench: Shri B. R. Baskaran, Am & Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T.A. No.1884/Mum/2021 (निर्धारण वर्ा / Assessment Years: 2019-20) Mack Springs Pvt. Ltd. बिधम/ Adit Cpc, Bangaluru. 18 Khandelwal Mansion, Ac7(2)(1) Vs. Barrister Nath Paimarg, Aayakar Bhavan, 6Th Cotton Green, Mumbai- Floor, Bangaluru-560500. 400033, Maharashtra, India. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aabcm8652J (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Ms. Mrugakshi Joshi Revenue By: Shri Prakash D. Chougule (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 22/05/2023 घोषणा की तारीख /Date Of Pronouncement: 31/05/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Company Against The Order Of The Ld. Commissioner Of Income Tax (Appeals)/(Nfac), Delhi Dated 28.07.2021 For Assessment Year 2019-20. 2. It Is Noted That This Appeal Was Initially Disposed Off By This Tribunal On 09.05.2022 By Allowing The Appeal Of The Assessee. However, The Same Have Been Recalled By This Tribunal On 13.04.2023 In The Light Of The Decision Of The Hon’Ble Supreme Court In The Case Of M/S. Checkmate Services Pvt. Ltd. (448 Itr 518) (Sc). 3. Brief Facts Are That The Assessee Had Filed The Return Of Income For Ay 2019-20 Which Was Processed U/S 143(1) Of The Act Raising A Demand Of Rs.2,35,771/- By Making An Addition/Disallowance Of Rs.8,58,426/- U/S 36(1)(Va) Of The Income Tax Act, 1961 (Hereinafter “The Act”) On The Ground That The Employee’S Contributions To Provident Fund Was Remitted By Assessee After The Due Dates Prescribed

…disposed off by this Tribunal on 09.05.2022 by allowing the appeal of the assessee. However, the same have been recalled by this Tribunal on 13.04.2023 in the light of the decision of the Hon’ble Supreme Court in the case of M/s. Checkmate Services Pvt. Ltd. (448 ITR 518) (SC). 3. Brief facts are that the assessee had filed the return of income for AY 2019-20 which was processed u/s 143(1) of the Act raising a demand of Rs.2,35,771/- by making an addition/disallowance of Rs.8,58,426/- u/s 36(1)(va) of the Income Tax Act, 1961 (hereinafter “the Act”) on the ground that the Employee’s Contributions to Provident Fun…

Yad Associates, Mumbai vs. Assessing Officer, Circle 17(3), Mumbai

In the result, the appeal of the assessee is dismissed

Bench: Shri Aby T. Varkey, Jm & Shri Om Prakash Kant, Am आयकर अपील सं/ I.T.A. No.333/Mum/2023 (निर्धारण वर्ा / Assessment Years: 2018-19) Yad Associates बिधम/ Assessing Officer, Circle- 10, Daulat Mension, 17(3) Vs. Barrack Road, New Marine Maharshi Karve Rd, New Lines-400020. Marine Lines, Churchgate, Mumbai- 400020. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaafy0039P (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Sunil Hirawat Revenue By: Ms. Mahita Nair (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 12/04/2023 घोषणा की तारीख /Date Of Pronouncement: 30/05/2023 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. Commissioner Of Income Tax (Appeals)/(Nfac), Delhi Dated 27.12.2022 For Assessment Year 2018-19. 2. The Main Grievance Of The Assessee Is Against The Action Of The Ld. Cit(A) Confirming The Disallowance Of Rs.92,627/- By Cpc U/S 143(1) Of The Income Tax Act, 1961 (Hereinafter “The Act”) For Belated Remittance Of Pf/Esic U/S 36(1)(Va) Of The Act. 3. At The Outset, The Ld. Ar Of The Assessee Shri Sunil Hirawat Drew Our Attention To The Chart (Infra) Which Shows (I) Month Of Salary (Ii) Date On Which Salary Paid (Iii) Employees Contribution To Esic (Iv) Due Date Of Esic Payment (V) Actual Date Of Esic Payment & Delay In Payment In Accordance To The Assessee. Likewise, The Assessee Has Also Given The Chart Of Provident Fund Which Is As Under: -

…appeal filed by the assessee is partly allowed to the abovementioned extent.” 5. Per contra, the Ld. DR for the revenue cited the decision of the Hon’ble Supreme Court in the case of M/s. Checkmate Services Pvt. 4 A.Y. 2018-19 Yad Associates Ltd. Vs. CIT in (448 ITR 518) (SC) and submitted that the Employee’s contribution towards PF/ESI account; if not remitted with in due date as prescribed under the respective PF/ESIC Act, need to be disallowed u/s 36(1)(va) of the Act; and countering the Ld AR’s reliance on the decision of Kolkata Tribunal in Kanoi Papers (supra), the Ld DR relied on the decision of the Hon’b…