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 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

Eros City Developers Private Limited, New Delhi vs. ACIT, Central Circle-1, Delhi

In the result, all the aforesaid appeals filed by assessees stand dismissed

ITA 2247/DEL/2022[2020-21]Status: DisposedITAT Delhi27 Apr 2023AY 2020-21
For Appellant: Shri Sourbh Sharma, AdvocateFor Respondent: Shri B.M. Singh, Sr. DR
Section 139Section 143

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER 1. ITA No.2239/Del./2022 (ASSESSMENT YEAR : 2017-18) 2. ITA No.2240/Del./2022 (ASSESSMENT YEAR : 2017-18) 3. ITA No.2241/Del./2022 (ASSESSMENT YEAR : 2018-19) Jindal Saw Limited, vs. ACIT, Circle 13 (2), 28, Najafgarh Road, Delhi. Moti Nagar, West Delhi, Delhi – 110 015. (PAN : AABCS7280C) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Sourbh Sharma, Advocate REVENUE BY : Shri B.M. Singh, Sr. DR 4. ITA No.2285/Del./2022 (ASSESSMENT YEAR : 2019-20) ORM Engineeri…

Jindal Saw Limited, Delhi vs. ACIT, Circle-13(1), Delhi

In the result, all the aforesaid appeals filed by assessees stand dismissed

ITA 2240/DEL/2022[2017-18]Status: DisposedITAT Delhi27 Apr 2023AY 2017-18
For Appellant: Shri Sourbh Sharma, AdvocateFor Respondent: Shri B.M. Singh, Sr. DR
Section 139Section 143

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER 1. ITA No.2239/Del./2022 (ASSESSMENT YEAR : 2017-18) 2. ITA No.2240/Del./2022 (ASSESSMENT YEAR : 2017-18) 3. ITA No.2241/Del./2022 (ASSESSMENT YEAR : 2018-19) Jindal Saw Limited, vs. ACIT, Circle 13 (2), 28, Najafgarh Road, Delhi. Moti Nagar, West Delhi, Delhi – 110 015. (PAN : AABCS7280C) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Sourbh Sharma, Advocate REVENUE BY : Shri B.M. Singh, Sr. DR 4. ITA No.2285/Del./2022 (ASSESSMENT YEAR : 2019-20) ORM Engineeri…

Jindal Saw Limited, Delhi vs. ACIT, Circle-13(2), Delhi

In the result, all the aforesaid appeals filed by assessees stand dismissed

ITA 2239/DEL/2022[2017-18]Status: DisposedITAT Delhi27 Apr 2023AY 2017-18
For Appellant: Shri Sourbh Sharma, AdvocateFor Respondent: Shri B.M. Singh, Sr. DR
Section 139Section 143

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER 1. ITA No.2239/Del./2022 (ASSESSMENT YEAR : 2017-18) 2. ITA No.2240/Del./2022 (ASSESSMENT YEAR : 2017-18) 3. ITA No.2241/Del./2022 (ASSESSMENT YEAR : 2018-19) Jindal Saw Limited, vs. ACIT, Circle 13 (2), 28, Najafgarh Road, Delhi. Moti Nagar, West Delhi, Delhi – 110 015. (PAN : AABCS7280C) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Sourbh Sharma, Advocate REVENUE BY : Shri B.M. Singh, Sr. DR 4. ITA No.2285/Del./2022 (ASSESSMENT YEAR : 2019-20) ORM Engineeri…

Vinoy Krishna, South West Delhi vs. ACIT, Circle-44(1), Delhi

In the result, all the aforesaid appeals filed by assessees stand dismissed

ITA 2220/DEL/2022[2018-19]Status: DisposedITAT Delhi27 Apr 2023AY 2018-19
For Appellant: Shri Sourbh Sharma, AdvocateFor Respondent: Shri B.M. Singh, Sr. DR
Section 139Section 143

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER 1. ITA No.2239/Del./2022 (ASSESSMENT YEAR : 2017-18) 2. ITA No.2240/Del./2022 (ASSESSMENT YEAR : 2017-18) 3. ITA No.2241/Del./2022 (ASSESSMENT YEAR : 2018-19) Jindal Saw Limited, vs. ACIT, Circle 13 (2), 28, Najafgarh Road, Delhi. Moti Nagar, West Delhi, Delhi – 110 015. (PAN : AABCS7280C) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Sourbh Sharma, Advocate REVENUE BY : Shri B.M. Singh, Sr. DR 4. ITA No.2285/Del./2022 (ASSESSMENT YEAR : 2019-20) ORM Engineeri…

Sainath Sales and Services Private Limited, Delhi vs. ITO, Ward 22(2), Delhi

In the result, all the aforesaid appeals filed by assessees stand dismissed

ITA 2219/DEL/2022[2019-20]Status: DisposedITAT Delhi27 Apr 2023AY 2019-20
For Appellant: Shri Sourbh Sharma, AdvocateFor Respondent: Shri B.M. Singh, Sr. DR
Section 139Section 143

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER 1. ITA No.2239/Del./2022 (ASSESSMENT YEAR : 2017-18) 2. ITA No.2240/Del./2022 (ASSESSMENT YEAR : 2017-18) 3. ITA No.2241/Del./2022 (ASSESSMENT YEAR : 2018-19) Jindal Saw Limited, vs. ACIT, Circle 13 (2), 28, Najafgarh Road, Delhi. Moti Nagar, West Delhi, Delhi – 110 015. (PAN : AABCS7280C) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Sourbh Sharma, Advocate REVENUE BY : Shri B.M. Singh, Sr. DR 4. ITA No.2285/Del./2022 (ASSESSMENT YEAR : 2019-20) ORM Engineeri…

Jagbir Singh Tewatia, Delhi vs. ACIT, Circle-10 (1), New Delhi

In the result, all the aforesaid appeals filed by assessees stand dismissed

ITA 2206/DEL/2022[2019-20]Status: DisposedITAT Delhi27 Apr 2023AY 2019-20
For Appellant: Shri Sourbh Sharma, AdvocateFor Respondent: Shri B.M. Singh, Sr. DR
Section 139Section 143

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER 1. ITA No.2239/Del./2022 (ASSESSMENT YEAR : 2017-18) 2. ITA No.2240/Del./2022 (ASSESSMENT YEAR : 2017-18) 3. ITA No.2241/Del./2022 (ASSESSMENT YEAR : 2018-19) Jindal Saw Limited, vs. ACIT, Circle 13 (2), 28, Najafgarh Road, Delhi. Moti Nagar, West Delhi, Delhi – 110 015. (PAN : AABCS7280C) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Sourbh Sharma, Advocate REVENUE BY : Shri B.M. Singh, Sr. DR 4. ITA No.2285/Del./2022 (ASSESSMENT YEAR : 2019-20) ORM Engineeri…

Maxop Engineering Company Pvt Ltd, New Delhi vs. DCIT, Circle-16(1), New Delhi

In the result, all the aforesaid appeals filed by assessees stand dismissed

ITA 2195/DEL/2022[2019-20]Status: DisposedITAT Delhi27 Apr 2023AY 2019-20
For Appellant: Shri Sourbh Sharma, AdvocateFor Respondent: Shri B.M. Singh, Sr. DR
Section 139Section 143

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER 1. ITA No.2239/Del./2022 (ASSESSMENT YEAR : 2017-18) 2. ITA No.2240/Del./2022 (ASSESSMENT YEAR : 2017-18) 3. ITA No.2241/Del./2022 (ASSESSMENT YEAR : 2018-19) Jindal Saw Limited, vs. ACIT, Circle 13 (2), 28, Najafgarh Road, Delhi. Moti Nagar, West Delhi, Delhi – 110 015. (PAN : AABCS7280C) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Sourbh Sharma, Advocate REVENUE BY : Shri B.M. Singh, Sr. DR 4. ITA No.2285/Del./2022 (ASSESSMENT YEAR : 2019-20) ORM Engineeri…

Sempitern India, Faridabad vs. Ward 2(3), Faridabad

In the result, all the aforesaid appeals filed by assessees stand dismissed

ITA 1010/DEL/2022[2019-20]Status: DisposedITAT Delhi27 Apr 2023AY 2019-20
For Appellant: Shri Sourbh Sharma, AdvocateFor Respondent: Shri B.M. Singh, Sr. DR
Section 139Section 143

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER 1. ITA No.2239/Del./2022 (ASSESSMENT YEAR : 2017-18) 2. ITA No.2240/Del./2022 (ASSESSMENT YEAR : 2017-18) 3. ITA No.2241/Del./2022 (ASSESSMENT YEAR : 2018-19) Jindal Saw Limited, vs. ACIT, Circle 13 (2), 28, Najafgarh Road, Delhi. Moti Nagar, West Delhi, Delhi – 110 015. (PAN : AABCS7280C) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Sourbh Sharma, Advocate REVENUE BY : Shri B.M. Singh, Sr. DR 4. ITA No.2285/Del./2022 (ASSESSMENT YEAR : 2019-20) ORM Engineeri…

Bihani Constructions Private Limited, Jaipur vs. ITO Ward 4(1), Jaipur

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

ITA 19/JPR/2023[2017-18]Status: DisposedITAT Jaipur27 Apr 2023AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No.19/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2017-18 M/s. Bihani Constructions (P) Ltd. 64/167, Heera Path, VT Road Mansarovar, Jaipur 302 020 cuke Vs. The ITO Ward 4(1) Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAAECB 8359 A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri R.S. Poonia, CA jktLo dh vksj ls@Revenue by: Shri A.S. Nehra, Addl. CIT lquokbZ dh

For Appellant: Shri R.S. Poonia, CAFor Respondent: Shri A.S. Nehra, Addl. CIT
Section 139(1)Section 143(1)Section 154Section 2(24)(x)Section 36(1)Section 36(1)(va)Section 43B

…confirmed by the ld. CIT(A). It is not imperative to repeat the facts of the case and the case laws cited by both the parties. 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…

DCIT, Jaipur vs. Rajasthan Cooperative Dairy Federation Ltd, Jaipur

In the result the appeal of the revenue in ITA No

ITA 350/JPR/2022[2018-19]Status: DisposedITAT Jaipur27 Apr 2023AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P. C. Parwal (C.A.)For Respondent: Shri Ajay Malik (CIT) fu/kZkfjrh dh vksj ls@
Section 143(2)Section 2(24)(x)Section 36(1)(va)

…ribution and the contribution has been deposited beyond the date stipulated under the relevantFund Act. 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. Ano…

DCIT, Jaipur vs. Rajasthan Cooperative Dairy Federation Ltd, Jaipur

In the result the appeal of the revenue in ITA No

ITA 349/JPR/2022[2016-17]Status: DisposedITAT Jaipur27 Apr 2023AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P. C. Parwal (C.A.)For Respondent: Shri Ajay Malik (CIT) fu/kZkfjrh dh vksj ls@
Section 143(2)Section 2(24)(x)Section 36(1)(va)

…ribution and the contribution has been deposited beyond the date stipulated under the relevantFund Act. 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. Ano…

DCIT, Jaipur vs. Rajasthan Cooperative Dairy Federation Ltd, Jaipur

In the result the appeal of the revenue in ITA No

ITA 200/JPR/2022[2017-18]Status: DisposedITAT Jaipur27 Apr 2023AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P. C. Parwal (C.A.)For Respondent: Shri Ajay Malik (CIT) fu/kZkfjrh dh vksj ls@
Section 143(2)Section 2(24)(x)Section 36(1)(va)

…ribution and the contribution has been deposited beyond the date stipulated under the relevantFund Act. 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. Ano…

Shri. Govindaiah N, Bangalore vs. Deputy Commissioner of Income-Tax, Circle 6(2)(1), Bangalore

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

ITA 85/BANG/2023[2018-19]Status: DisposedITAT Bangalore26 Apr 2023AY 2018-19

Bench: Shri Chandra Poojari, Accountant Meber & Smt. Beena Pillaiassessment Year : 2018-19

For Appellant: None
Section 139(1)Section 143(1)Section 143(1)(a)Section 234Section 250Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2018-19 Shri Govindaiah N, No. 34, Byraveshwara The Deputy Nilaya, Commissioner of Maheshwari Temple Road, Income Tax, 6th Cross, Circle – 6(2)(1), Dasarahalli, Vs. Bangalore. Bangalore – 560 057. PAN: ACKPG7456Q APPELLANT RESPONDENT Assessee by : None : Shri Sankar Ganesh K. Addl. Revenue by CIT (DR) Date of Hearing : 24-04-2023 Date of Pronouncement : 26-04-2023 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal by the assessee has been filed by…

M/S. Sujanix Private Limited, Bengaluru vs. Income-Tax Officer, Ward-4(2)(3), Bangalore

In the result, both the appeals filed by the assessee stands dismissed

ITA 103/BANG/2023[2019-20]Status: DisposedITAT Bangalore26 Apr 2023AY 2019-20

Bench: Shri Chandra Poojari, Accountant Meber & Smt. Beena Pillai

For Appellant: None
Section 139(1)Section 234Section 250Section 36(1)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos. 102 & 103/Bang/2023 Assessment Years : 2018-19 & 2019-20 M/s. Sujanix Pvt. Ltd., No. 906, Mukund Vivek The Income Tax Paradise, Officer, Marathahalli Main Road, Ward – 4(2)(3), Munnekolala, Bangalore. Bangalore – 560 037. Vs. PAN: AAYCS1809G APPELLANT RESPONDENT Assessee by : None : Shri Sankar Ganesh K. Addl. Revenue by CIT (DR) Date of Hearing : 26-04-2023 Date of Pronouncement : 26-04-2023 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeals are filed by a…

M/S. Sujanix Private Limited, Bengaluru vs. Income-Tax Officer, Ward-4(2)(3), Bangalore

In the result, both the appeals filed by the assessee stands dismissed

ITA 102/BANG/2023[2018-19]Status: DisposedITAT Bangalore26 Apr 2023AY 2018-19

Bench: Shri Chandra Poojari, Accountant Meber & Smt. Beena Pillai

For Appellant: None
Section 139(1)Section 234Section 250Section 36(1)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos. 102 & 103/Bang/2023 Assessment Years : 2018-19 & 2019-20 M/s. Sujanix Pvt. Ltd., No. 906, Mukund Vivek The Income Tax Paradise, Officer, Marathahalli Main Road, Ward – 4(2)(3), Munnekolala, Bangalore. Bangalore – 560 037. Vs. PAN: AAYCS1809G APPELLANT RESPONDENT Assessee by : None : Shri Sankar Ganesh K. Addl. Revenue by CIT (DR) Date of Hearing : 26-04-2023 Date of Pronouncement : 26-04-2023 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeals are filed by a…

Shreeji Trans Logistics Ltd., Thane vs. CIT (A), CPC, Banglore

In the result, th same. In the result, the grounds raised by the assessee are e grounds raised by the assessee are accordingly dismissed

ITA 388/MUM/2023[2017-18]Status: DisposedITAT Mumbai26 Apr 2023AY 2017-18

Bench: Shri Om Prakash Kant () & Shri Narender Kumar Choudhry () Ita No. 388 To 390/Mum/2023 Assessment Year: 2017-18 To 2019-2020 Shreeji Translogistics Ltd., Cit(Appeals), Plot No. 107, Shreeji Krupa, National Faceless Appeal Vs. Sector 19-C, Phase-Ii Vashi, Centre, Thane-400705 Delhi. Pan No. Aaecs 3602 B Appellant Respondent Assessee By : None Revenue By : Mr. Anil Sant, Dr Date Of Hearing : 20/04/2023 : Date Of Pronouncement 26/04/2023 Order

For Appellant: NoneFor Respondent: Mr. Anil Sant, DR
Section 143Section 143(1)Section 143(1)(a)Section 36(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI NARENDER KUMAR CHOUDHRY (JUDICIAL MEMBER) ITA No. 388 to 390/MUM/2023 Assessment Year: 2017-18 to 2019-2020 Shreeji Translogistics Ltd., CIT(Appeals), Plot No. 107, Shreeji Krupa, National Faceless Appeal Vs. Sector 19-C, Phase-II Vashi, Centre, Thane-400705 Delhi. PAN No. AAECS 3602 B Appellant Respondent Assessee by : None Revenue by : Mr. Anil Sant, DR Date of Hearing : 20/04/2023 : Date of pronouncement 26/04/2023 ORDER PER OM PRAKASH KANT, AM These three appeals by the assessee are directe…

M/S. Super Tiles & Marbles Pvt. Ltd, Mumbai vs. NFAC, Mumbai

In the result, the appeals of the assessee are dismissed

ITA 1949/MUM/2021[2018-19]Status: DisposedITAT Mumbai26 Apr 2023AY 2018-19

Bench: Shri Aby T Varkey () & Shri Om Prakash Kant () Ita Nos. 1949 & 1950/Mum/2021 Assessment Years: 2018-19 & 2019-2020 M/S Super Tiles & Marbles National Faceless Appeal Pvt. Ltd, Centre (Nfac) Vs. 904 Marathon Icon, Opposite Mararshi Karve Road, New Peninsula Corporate Park, Off Marine Lines, Churchgate, Ganapatrao Kadam Marg, Mumbai-400020. Lower Parel-West, Mumbai-400013. Pan No. Aaacs 9361 B Appellant Respondent Assessee By : Mr. Raman Shah, Ar Revenue By : Ms. Richa Gulati, Dr : Date Of Hearing 12/04/2023 Date Of Pronouncement : 26/04/2023 Order

For Appellant: Mr. Raman Shah, ARFor Respondent: Ms. Richa Gulati, DR
Section 14Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI ABY T VARKEY (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) ITA Nos. 1949 & 1950/MUM/2021 Assessment Years: 2018-19 & 2019-2020 M/s Super Tiles and Marbles National Faceless Appeal Pvt. Ltd, Centre (NFAC) Vs. 904 Marathon Icon, Opposite Mararshi Karve Road, New Peninsula Corporate Park, Off Marine Lines, Churchgate, Ganapatrao Kadam Marg, Mumbai-400020. Lower Parel-West, Mumbai-400013. PAN No. AAACS 9361 B Appellant Respondent Assessee by : Mr. Raman Shah, AR Revenue by : Ms. Richa Gulati, DR : Date of Hearing 12/04/2023 Dat…

Patwari Steels Pvt Ltd, Patna vs. Dc/Ac, Circle-2, Patna

In the result, appeal of the assessee is dismissed

ITA 58/PAT/2021[2018-19]Status: DisposedITAT Patna26 Apr 2023AY 2018-19

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

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: PATNA VIRTUAL HEARING AT KOLKATA [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No.58/PAT/2021 Assessment Year: 2018-19 Patwari Steels Pvt. Ltd. Vs. DC/AC, Circle-2, Patna (PAN: AABCP 6147 P)) ( अपीलाथ" ) Respondent / (""यथ") Appellant / 17.04.2023 Date of Hearing / सुनवाई क" "त"थ Date of Pronouncement / 27.04.2023 आदेश उ"घोषणा क" "त"थ For the Appellant / None "नधा#$रती क" ओर से For the Respondent / Smt. Rinku Singh, CITDR राज(व क" ओर से ORDER/ आदेश Per Rajesh Kumar, AM: This is the appeal preferred by the assesse…

Prime Comfort Porducts Pvt. Ltd., New Delhi vs. ACIT, Circle-19(1), New Delhi

In the result, the appeal is allowed for statistical purposes

ITA 530/DEL/2023[2020-21]Status: DisposedITAT Delhi26 Apr 2023AY 2020-21

Bench: Shri Saktijit Deyassessment Year: 2020-21

Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 36(1)(va)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘SMC’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2020-21 Prime Comfort Products Vs. ACIT, Circle 19(1), Pvt. Ltd., C/o. M/s. Raj New Delhi. Kumar & Associates, L- 7A(LGF), South Extension Part-II, New Delhi-1100 49 PAN :AAFCP2306Q (Appellant) (Respondent) Appellant by Shri Raj Kumar, CA Respondent by Shri Om Parkash, Sr. DR Date of hearing 10.04.2023 Date of pronouncement 26.04.2023 ORDER This is an appeal by the assessee against order dated 06.02.2023 passed by National Faceless Appeal Centre (NFAC) for the assessment year 202…

Surya Fashioncrafts Pvt Ltd, New Delhi vs. DCIT Cpcq, New Delhi

In the result, assessee’s appeal stands dismissed

ITA 1625/DEL/2020[2017-18]Status: DisposedITAT Delhi26 Apr 2023AY 2017-18

Bench: The Due Date Of Income Tax Return Filling Specified Under Section 139(1) & As Per Section 438 Of Income Tax Act 1961 & Deduction Of Same Is Allowed.

For Appellant: NoneFor Respondent: Ms. Kajal Singh, Sr. DR
Section 139Section 139(1)Section 143Section 438

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER ITA No.1625/Del./2020 (ASSESSMENT YEAR : 2017-18) Surya Fashioncrafts Pvt. Ltd., vs. DCIT, CPC, C-5, Mahindra Park, Pankha Road, New Delhi. Delhi – 110 058. (PAN : AAGCS7532Q) (APPELLANT) (RESPONDENT) ASSESSEE BY : None REVENUE BY : Ms. Kajal Singh, Sr. DR Date of Hearing : 19.04.2023 Date of Order : 26.04.2023 ORDER PER SHAMIM YAHYA, ACCOUNTANT MEMBER : This appeal by the assessee is directed against the order of ld. CIT (Appeals)-8, Delhi dated 30.07.20…