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 367,154 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

Nkc Projects Private Limited, Jaipur vs. PCIT Delhi-4, Delhi

In the result, the appeal of the assessee is allowed

ITA 2804/DEL/2025[2020-21]Status: DisposedITAT Delhi24 Oct 2025AY 2020-21
Section 142(1)Section 143(3)Section 263

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER NKC Projects Private Limited, PCIT, C/o CA R.S. Poonia, D-82B, Delhi-4. Siwad Area, Krishna Marg, Vs. Bapu Nagar, Jaipur-302015 Rajasthan. PAN-AACCN4070E (Appellant) (Respondent) Assessee by Shri R.S. Poonia, CA and Shri Rajat Chaudhary, Adv. Department by Ms. Pooja Swaroop, CIT-DR Date of Hearing 29/07/2025 Date of Pronouncement 24/10/2025 O R D E R PER MANISH AGARWAL, AM: This appeal is filed by the assessee against the order of the Ld. Principal Commissioner o…

Kamakshi Jute Industries Ltd., Kolkata vs. D.C.I.T., CPC, Bengaluru

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

ITA 69/KOL/2023[2018-2019]Status: DisposedITAT Kolkata23 Oct 2025AY 2018-2019

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

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

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘SMC’ BENCH, KOLKATA Before SHRI SONJOY SARMA, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 69/KOL/2023 Assessment Year: 2018-19 Kamakshi Jute Industries Ltd. D.C.I.T., CPC, Bengaluru Vs. (Appellant) (Respondent) PAN: AACCK4928Q Appearances: Assessee represented by : Miraz D. Shah, AR. Department represented by : Ranu Biswas, Addl. CIT, Sr. DR. Date of concluding the hearing : 31-July-2025 Date of pronouncing the order : 23-October-2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of the Commi…

Ucal Limited, Chennai vs. PCIT, Chennai-3, Chennai

ITA 1018/CHNY/2025[2020-21]Status: DisposedITAT Chennai15 Oct 2025AY 2020-21

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

For Appellant: Shri. S. Sridhar, Advocate &For Respondent: Shri. C.N. Bipin, C.I.T
Section 143(3)Section 263Section 36(1)(va)Section 37

…essee had proceeded to pass the scrutiny assessment order in not making an addition / disallowance in this regard. We find that the decision of the Hon’ble Supreme Court in the case of Checkmate Services (P.) Ltd. v. Commissioner of Income-tax-1, reported in 448 ITR 518 was passed subsequent to passing of the scrutiny assessment order in terms of Section 143(3) of the Act on the facts of the present case. To put it :-22-: ITA. No.:1018/Chny/2025 differently, the scrutiny assessment order was passed on 20.09.2022, wherein the decision of the Hon’ble Supreme Court was rendered on 12.10.2022. 31. We find that co…

Trio Security and Intelligence Private Limited, New Delhi vs. Income Tax Officer, New Delhi

Appeal is dismissed

ITA 2664/DEL/2025[2020-21]Status: DisposedITAT Delhi15 Oct 2025AY 2020-21

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwal

For Appellant: None (Adjournment Application Rejected)For Respondent: Sh. Rajesh Kumar Dhanesta, Sr. DR
Section 139(1)Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Manish Agarwal, Accountant Member ITA No. 2664/Del/2025 : Asstt. Year: 2020-21 Trio Security and Intelligence Pvt. Ltd. Vs Income Tax Officer, I-36, Lajpat Nagar-I, Ward-25(3), New Delhi-110024 New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AAACT5352R Assessee by : None (Adjournment Application Rejected) Revenue by : Sh. Rajesh Kumar Dhanesta, Sr. DR Date of Hearing: 15.10.2025 Date of Pronouncement: 15.10.2025 ORDER Per Satbeer Singh Godara, Judicial Member: This assessee’s appeal for Assessm…

Ganganager Vehicles Pvt. Ltd, Delhi vs. ITO, Ward-10(1), New Delhi

In the result, appeals of assessee in ITA Nos

ITA 991/DEL/2024[2021-22]Status: DisposedITAT Delhi15 Oct 2025AY 2021-22

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Shri Pratap Gupta, CAFor Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR
Section 143(1)Section 143(1)(a)Section 143(3)Section 36(1)(va)

…143(1). 4. The main argument of the ld. counsel for the assessee is that the processing has been made before the order of the Hon'ble Supreme Court in favour of the Revenue and against the assessee by the decision in the case of Checkmate Services [Pvt] Ltd 448 ITR 518. It was a highly debatable issue and, therefore, cannot be done u/s 143(1) by the CPC. 5. Per contra, the ld. DR relied upon the orders of Assessing Officer and the decision in the case of Checkmate Services [supra] rendered by the Hon'ble Supreme Court. 6. We have heard the rival submissions and have perused the relevant material on record.…

Ganganagar Vehicles Pvt. Ltd, Delhi vs. ITO, Ward-10(1), Delhi

In the result, appeals of assessee in ITA Nos

ITA 990/DEL/2024[2020-21]Status: DisposedITAT Delhi15 Oct 2025AY 2020-21

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Shri Pratap Gupta, CAFor Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR
Section 143(1)Section 143(1)(a)Section 143(3)Section 36(1)(va)

…143(1). 4. The main argument of the ld. counsel for the assessee is that the processing has been made before the order of the Hon'ble Supreme Court in favour of the Revenue and against the assessee by the decision in the case of Checkmate Services [Pvt] Ltd 448 ITR 518. It was a highly debatable issue and, therefore, cannot be done u/s 143(1) by the CPC. 5. Per contra, the ld. DR relied upon the orders of Assessing Officer and the decision in the case of Checkmate Services [supra] rendered by the Hon'ble Supreme Court. 6. We have heard the rival submissions and have perused the relevant material on record.…

Alankit Limited, Delhi vs. DCIT, Circle-2(2), Delhi

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

ITA 3207/DEL/2025[2019-20]Status: DisposedITAT Delhi13 Oct 2025AY 2019-20

Bench: SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER and SHRIS.RIFAUR RAHMAN (Accountant Member)

For Appellant: Shri Sumit Lal Chandani, AdvocateFor Respondent: Shri Om Prakash, Sr. DR
Section 115Section 143(1)Section 153ASection 36Section 36(1)(va)Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER and SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER Alankit Limited, vs. DCIT, Circle 2(2), 205-208, Anarkali Complex, Delhi. Jhandewalan Extension, New Delhi – 110 055. (PAN : AAACE1288P) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Sumit Lal Chandani, Advocate Shri Utkarsa Kumar Gupta, Advocate REVENUE BY : Shri Om Prakash, Sr. DR Date of Hearing : 25.09.2025 Date of Order : 13.10.2025 O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. The assessee has filed appeal against the order of the Learned Commi…

Pawan Kumar Sharma, New Delhi vs. Assistant Director of Income Tax, Banglore

In the result, appeal of the assessee in ITA No

ITA 2509/DEL/2025[2020-21]Status: DisposedITAT Delhi10 Oct 2025AY 2020-21

Bench: Shri Yogesh Kumar Us & Shri Naveen Chandra

For Appellant: Shri Sumit Lalchandani, AdvFor Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR
Section 139(1)Section 143(1)Section 234ASection 36(1)Section 36(1)(va)Section 37

…the IT Act or the proceeding of ITA No. 2509/DEL/2025 [A.Y. 2020-21] Shri Pawan Kumar Sharma Vs. The A.D.I.T processing tax return under Section 143(1) of the IT Act. 7. The Hon’ble Supreme Court in the case of Checkmates Services Pvt. Ltd., vs. CIT [2022] 448 ITR 518 vide order dated 12.10.2022, held as under : “54. In the opinion of this Court, the reasoning in the impugned judgment that the non-obstante clause would not in any manner dilute or override the employer’s obligation to deposit the amounts retained by it or deducted by it from the employee’s income, unless the condition that it is deposited on…

Pawan Infrahomes Pvt. Ltd., Vadodara vs. The Dy.CIT, Circle-2(1)(2), Vadodara

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

ITA 1134/AHD/2025[2014-15]Status: DisposedITAT Ahmedabad09 Oct 2025AY 2014-15

Bench: Shri Siddhartha Nautiyal & Shri Makarand V.Mahadeokarasstt.Year : 2014-15

For Appellant: Shri B.P. Srivastava, Sr.DR
Section 143(2)Section 143(3)Section 271(1)(c)Section 36(1)(va)Section 43BSection 68

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण,अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘A’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD ] BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER AND SHRI MAKARAND V.MAHADEOKAR, ACCOUNTANT MEMBER Asstt.Year : 2014-15 Pawan Infrahomes P. Ltd. Vs. The DCIT, Cir.2(1)(2) Vicenza Highdeck Vadodara. R.S.No.408/A, Opp: CM Patel Farm, Kalali, Vadodara. PAN : AAGCP 2940 R (Applicant) (Responent) : None Assessee by : Shri B.P. Srivastava, Sr.DR Revenue by सुनवाई क" तारीख/D…

Neeraj Kumar Sinha, Jamshedpur vs. ITO Ward-1(1), Jamshedpur

In the result, this appeal of the assessee is partly allowed

ITA 291/RAN/2024[2020-21]Status: DisposedITAT Ranchi08 Oct 2025AY 2020-21

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayneeraj Kumar Sinha, I.T.O., Prop.-M/S Neeraj Engineering, Chota Ward-1(1), Vs. Ghamaria, Saraikela-Kharsawan, Jamshedpur. Jamshedpur-832108 (Jharkhand) Pan No. Bopps 2885 K Appellant/ Assessee Respondent/ Revenue

Section 143(1)Section 143(1)(a)Section 143(3)Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER Neeraj Kumar Sinha, I.T.O., Prop.-M/s Neeraj Engineering, Chota Ward-1(1), Vs. Ghamaria, Saraikela-Kharsawan, Jamshedpur. Jamshedpur-832108 (Jharkhand) PAN No. BOPPS 2885 K Appellant/ Assessee Respondent/ Revenue Assessee represented by None, written submission filed Department represented by Shri Khubchand T. Pandya, Sr.DR Date of hearing 08/10/2025 Date of pronouncement 08/10/2025 O R D E R PER: BENCH 1. This is an appeal filed by the assessee against the order…

Commando Muscle Power Private Limited, Delhi vs. ACIT, Circle-13(1), Delhi

ITA 5309/DEL/2025[2023-24]Status: DisposedITAT Delhi08 Oct 2025AY 2023-24

Bench: Sh. Satbeer Singh Godaraita No. 5308/Del/2025 : Asstt. Year : 2022-23 Ita No. 5309/Del/2025 : Asstt. Year : 2023-24 Commando Muscle Power Pvt. Ltd. Vs Acit, Rz-82B, Dichan Kalan Road, Laxmi Circle-13(1), Vihar, New Delhi-110043 New Delhi-110043 (Appellant) (Respondent) Pan No. Aafck4749J Assessee By: None Revenue By : Ms. Ambika Agarwal, Sr. Dr Date Of Hearing: 08.10.2025 Date Of Pronouncement: 08.10.2025 Order These Assessee’S Twin Appeals In Ita Nos. 5308 & 5309/Del/2025 For Assessment Years 2022-23 & 2023-24, Arise Against The Addl./Jcit(A)-1, Ludhiana’S Din & Order No. Itba/Apl/S/250/2025-26/1079056744(1) & 1079059268(1) Both Dated 30.07.2025, In Proceedings U/S 143(1) Of The Income Tax Act, 1961 (In Short “The Act”), Respectively.

For Appellant: NoneFor Respondent: Ms. Ambika Agarwal, Sr. DR
Section 139(1)Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 5308/Del/2025 : Asstt. Year : 2022-23 ITA No. 5309/Del/2025 : Asstt. Year : 2023-24 Commando Muscle Power Pvt. Ltd. Vs ACIT, RZ-82B, Dichan Kalan Road, Laxmi Circle-13(1), Vihar, New Delhi-110043 New Delhi-110043 (APPELLANT) (RESPONDENT) PAN No. AAFCK4749J Assessee by: None Revenue by : Ms. Ambika Agarwal, Sr. DR Date of Hearing: 08.10.2025 Date of Pronouncement: 08.10.2025 ORDER These assessee’s twin appeals in ITA Nos. 5308 & 5309/Del/2025 for Assessment Years 2022-23 & 2023-24, arise…

Commando Muscle Power Private Limited, Delhi vs. ACIT, Circle-13(1), Delhi

ITA 5308/DEL/2025[2022-23]Status: DisposedITAT Delhi08 Oct 2025AY 2022-23

Bench: Sh. Satbeer Singh Godaraita No. 5308/Del/2025 : Asstt. Year : 2022-23 Ita No. 5309/Del/2025 : Asstt. Year : 2023-24 Commando Muscle Power Pvt. Ltd. Vs Acit, Rz-82B, Dichan Kalan Road, Laxmi Circle-13(1), Vihar, New Delhi-110043 New Delhi-110043 (Appellant) (Respondent) Pan No. Aafck4749J Assessee By: None Revenue By : Ms. Ambika Agarwal, Sr. Dr Date Of Hearing: 08.10.2025 Date Of Pronouncement: 08.10.2025 Order These Assessee’S Twin Appeals In Ita Nos. 5308 & 5309/Del/2025 For Assessment Years 2022-23 & 2023-24, Arise Against The Addl./Jcit(A)-1, Ludhiana’S Din & Order No. Itba/Apl/S/250/2025-26/1079056744(1) & 1079059268(1) Both Dated 30.07.2025, In Proceedings U/S 143(1) Of The Income Tax Act, 1961 (In Short “The Act”), Respectively.

For Appellant: NoneFor Respondent: Ms. Ambika Agarwal, Sr. DR
Section 139(1)Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 5308/Del/2025 : Asstt. Year : 2022-23 ITA No. 5309/Del/2025 : Asstt. Year : 2023-24 Commando Muscle Power Pvt. Ltd. Vs ACIT, RZ-82B, Dichan Kalan Road, Laxmi Circle-13(1), Vihar, New Delhi-110043 New Delhi-110043 (APPELLANT) (RESPONDENT) PAN No. AAFCK4749J Assessee by: None Revenue by : Ms. Ambika Agarwal, Sr. DR Date of Hearing: 08.10.2025 Date of Pronouncement: 08.10.2025 ORDER These assessee’s twin appeals in ITA Nos. 5308 & 5309/Del/2025 for Assessment Years 2022-23 & 2023-24, arise…

Nimbeshwar Gudadram Desai, Ahmedabad vs. The Dy.CIT, Circle-3(1)(1) (Previously Circle-3(3)), Ahmedabad

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

ITA 1436/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad01 Oct 2025AY 2017-18

Bench: DR. BRR Kumar (Vice President), Shri Siddhartha Nautiyal (Judicial Member)

Section 143(3)Section 194ASection 36(1)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: DR. BRR Kumar, Vice President And Shri Siddhartha Nautiyal, Judicial Member ITA No: 1436/Ahd/2025 Assessment Year: 2017-18 Nimbeshwar Gudadram The DY.CIT Desai Circle-3(1)(1), D-102, Ganesh Vs (Previously Cir.3(3), Meridian, Ahmedabad Nr. New High Court, Sola, Ahmedabad-380060 PAN: AHOPD1908K (Respondent) (Appellant) Assessee Represented: Shri Kunal T Sanghavi, A.R. Revenue Represented: Shri Abhijit, Sr.D.R. Date of hearing : 15-09-2025 Date of pronouncement : 01-10-2025 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This appeal…

Surendra Devid Thokal, Aurangabad vs. Income Tax Officer Ward 1(5), Aurangabad

In the result, appeal of the assessee is dismissed

ITA 1173/PUN/2025[2018-2019]Status: DisposedITAT Pune30 Sept 2025AY 2018-2019

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.1173/Pun/2025 निर्धारण वषा / Assessment Year: 2018-19 Surendra Devid Thokal, V The Income Tax Officer, B14, Thokal Niwas, Chawni, S Ward-1(5), Aurangabad. Aurangabad – 431001. Pan: Aehpt3043B Appellant/ Assessee Respondent / Revenue Assessee By None Revenue By Smt. Sonall Sonkavde – Addl.Cit(Dr) Date Of Hearing 29/09/2025 Date Of Pronouncement 30/09/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Against The Order Of Ld.Addl./Joint Commissioner Of Income Tax(Appeal)-1, Noida Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2018-19 Dated 03.01.2024 Emanating From The Assessment Order Passed Under Section 143(1) Of The Act, Dated 09.01.2020. 2. At The Outset Of Hearing, No One Attended On Behalf Of The Assessee. No Written Submission Or Adjournment Letter Was Filed.

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

…he respective statutes. Therefore, ADIT(CPC) added back the amount of Rs.50,74,476/- u/s.36(1)(va) of the Act. 7. This issue is covered against the Assessee by the decision of Hon’ble Supreme Court in the case of Checkmates Services Pvt. Ltd., vs. CIT [2022] 448 ITR 518 vide order dated 12.10.2022, the Hon’ble Supreme Court held as under : “54. In the opinion of this Court, the reasoning in the impugned judgment that the non-obstante clause would not in any manner dilute or override the employer's obligation to deposit the amounts retained by it or deducted by it from the employee's income, unless the condition…

DCIT, Central Circle 7(1), Mumbai vs. Sheth Realtors, Mumbai

In the result, appeal of the assessee is partly allowed

ITA 4008/MUM/2025[2017-18]Status: DisposedITAT Mumbai30 Sept 2025AY 2017-18

Bench: Shri Amit Shukla & Shri Girish Agrawalassessment Year: 2017-18 Sheth Realtors Income-Tax Officer-7(1) Vasant Oasis, Site Office, [Erstwhile Ito-23(3)(3)] Upper Basement, Mumbai Cts No 345A 1 To 3, Vs. 345A 5 To 6, Makwana Road, Marol, Andheri East., Mumbai – 400059 [Pan: Aavfa3975F] (Appellant) (Respondent) Assessment Year: 2017-18 Deputy Commissioner Of Sheth Realtors Income-Tax, Central Circle 12Th Floor, Hallmark Business 7(1), Vs. Plaza, Sant Dyaneshwar Marg Mumbai Bandra (East), Mumbai - 400051 [Pan: Aavfa3975F] (Appellant) (Respondent) Present For: Assessee : Dr. K. Shivaram, Sr. Advocate & Shri Rahul Hakani, Advocate Revenue : Shri Leyaqat Ali Aafaqui, Sr. Dr Date Of Hearing : 07.08.2025 Date Of Pronouncement : 30.09.2025 O R D E R Per Girish Agrawal: These Two Appeals Filed By Assessee & Revenue Are Against The Order Of Ld. Cit (A) 49, Mumbai, Vide Order No. Itba/Apl/S/250/2024- Assessment Year 2017-18 25/1075205796(1), Dated 28.03.2025, Passed Against The Assessment Order By Income-Tax Officer, Ward-23(3)(3), Mumbai, U/S. 143(3) Of The Income-Tax Act (Hereinafter Referred To As The “Act”), Dated 30.12.2019 For Assessment Year 2017-18. 2. Grounds Taken By Assessee & Revenue Are Reproduced As Under: I. Ita No. 2712/Mum/2025 [Assessee]

For Appellant: Dr. K. Shivaram, Sr. Advocate and Shri Rahul Hakani, AdvocateFor Respondent: Shri Leyaqat Ali Aafaqui, Sr. DR
Section 133(6)Section 139(1)Section 143(3)Section 2(24)(x)

…ct of addition made on account of delay in deposit of employee's contribution of ESIC, amounting to Rs.13,761/-. The issue is no longer res integra and settled by the decision of Hon'ble Supreme Court in the case of Checkmate Services Pvt. Ltd. vs. CIT [2022] 448 ITR 518 (SC), which has been held against the assessee. Accordingly, the said ground is dismissed. 16. Ground No. 4 is in regard to addition of Rs.10,31,540/- u/s.41(1) relating to an outstanding balance as on 31.03.2017 for one of the broker, Shri Vijay Kandhari. Ld. Assessing Officer noted that based on the reply sent by the broker, nothing was payabl…

Sheth Realtors, Mumbai vs. ITO-7(1) (Erstwhile ITO-23(3)(3), Mumbai

In the result, appeal of the assessee is partly allowed

ITA 2712/MUM/2025[2017-18]Status: DisposedITAT Mumbai30 Sept 2025AY 2017-18

Bench: Shri Amit Shukla & Shri Girish Agrawalassessment Year: 2017-18 Sheth Realtors Income-Tax Officer-7(1) Vasant Oasis, Site Office, [Erstwhile Ito-23(3)(3)] Upper Basement, Mumbai Cts No 345A 1 To 3, Vs. 345A 5 To 6, Makwana Road, Marol, Andheri East., Mumbai – 400059 [Pan: Aavfa3975F] (Appellant) (Respondent) Assessment Year: 2017-18 Deputy Commissioner Of Sheth Realtors Income-Tax, Central Circle 12Th Floor, Hallmark Business 7(1), Vs. Plaza, Sant Dyaneshwar Marg Mumbai Bandra (East), Mumbai - 400051 [Pan: Aavfa3975F] (Appellant) (Respondent) Present For: Assessee : Dr. K. Shivaram, Sr. Advocate & Shri Rahul Hakani, Advocate Revenue : Shri Leyaqat Ali Aafaqui, Sr. Dr Date Of Hearing : 07.08.2025 Date Of Pronouncement : 30.09.2025 O R D E R Per Girish Agrawal: These Two Appeals Filed By Assessee & Revenue Are Against The Order Of Ld. Cit (A) 49, Mumbai, Vide Order No. Itba/Apl/S/250/2024- Assessment Year 2017-18 25/1075205796(1), Dated 28.03.2025, Passed Against The Assessment Order By Income-Tax Officer, Ward-23(3)(3), Mumbai, U/S. 143(3) Of The Income-Tax Act (Hereinafter Referred To As The “Act”), Dated 30.12.2019 For Assessment Year 2017-18. 2. Grounds Taken By Assessee & Revenue Are Reproduced As Under: I. Ita No. 2712/Mum/2025 [Assessee]

For Appellant: Dr. K. Shivaram, Sr. Advocate and Shri Rahul Hakani, AdvocateFor Respondent: Shri Leyaqat Ali Aafaqui, Sr. DR
Section 133(6)Section 139(1)Section 143(3)Section 2(24)(x)

…ct of addition made on account of delay in deposit of employee's contribution of ESIC, amounting to Rs.13,761/-. The issue is no longer res integra and settled by the decision of Hon'ble Supreme Court in the case of Checkmate Services Pvt. Ltd. vs. CIT [2022] 448 ITR 518 (SC), which has been held against the assessee. Accordingly, the said ground is dismissed. 16. Ground No. 4 is in regard to addition of Rs.10,31,540/- u/s.41(1) relating to an outstanding balance as on 31.03.2017 for one of the broker, Shri Vijay Kandhari. Ld. Assessing Officer noted that based on the reply sent by the broker, nothing was payabl…

Checkmate Services Pvt. Ltd., Vadodara vs. The ACIT, Circle-1(1)(1), Vadodara

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

ITA 1504/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad29 Sept 2025AY 2015-16

Bench: Dr. B Before Dr. B.R.R. Kumar Kumar, , , , Vice Vice-Before Before Dr. B Dr. B Kumar Kumar Viceshri Siddhartha Nautiyal Shri Siddhartha Nautiyalshri Siddhartha Nautiyal Shri Siddhartha Nautiyalcheckmate Services Pvt. Ltd., Asstt. Commissioner Of Vs. 1115 To 1120, 73 East Avenue, Income-Tax, Sarabhai Campus, Near Genda Circle 1(1)(1), Circle, Vadodara-390023 Vadodara [Pan :Aaacc 8465 A] (Appellant Appellant Appellant) Appellant .. (Respondent Respondent Respondent) Respondent Appellant By : Appellant By : Ms. Kinjal V. Shah, Ar Appellant By : Appellant By : Respondent By: Respondent By Shri R.P. Rastogi, Cit-Dr Respondent By Respondent By Date Of Hearing Date Of Hearing Date Of Hearing Date Of Hearing 18.09.2025 Date Of Pronouncement Date Of Pronouncement Date Of Pronouncement Date Of Pronouncement 29.09.2025

For Appellant: Appellant byFor Respondent: Respondent by Shri R.P. Rastogi, CIT-DR
Section 139(1)Section 143(3)Section 250Section 26ASection 36(1)(va)

…IN IN THE INCOME TAX APPELLATE IN IN THE INCOME TAX APPELLATE THE INCOME TAX APPELLATE TRIBUNAL THE INCOME TAX APPELLATE TRIBUNAL TRIBUNAL TRIBUNAL “B” ” ” ” BENCH, BENCH, BENCH, AHMEDABAD BENCH, AHMEDABAD AHMEDABAD AHMEDABAD BEFORE DR. B BEFORE DR. B.R.R. KUMAR KUMAR, , , , VICE VICE-PRESIDENT PRESIDENT BEFORE BEFORE DR. B DR. B KUMAR KUMAR VICE VICE PRESIDENT PRESIDENT SHRI SIDDHARTHA NAUTIYAL SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER SHRI SIDDHARTHA NAUTIYAL SHRI SIDDHARTHA NAUTIYAL JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER Checkmate Services Pvt. Ltd., Asstt. Commissioner of Vs. 1115 to 1120, 73 East A…

Indocare Infrastructure Private Limited, Delhi vs. Ward 12(1), Delhi

Appeal is dismissed

ITA 4750/DEL/2025[2018-19]Status: DisposedITAT Delhi29 Sept 2025AY 2018-19

Bench: Shri Satbeer Singh Godaraassessment Year: 2018-19

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

…1 Indocare Infrastructure P Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER Assessment Year: 2018-19 Indocare Infrastructure Pvt. Ltd., Vs Income-tax Officer, D-5, Gali No. 5, Hosue No. 348, Ward-12(1), Delhi. Sangam Vihar, New Delhi-62. PAN: AACCI 7568 N APPELLANT RESPONDENT Assessee represented by None Department represented by Shri Manoj Kumar, Sr. DR Date of hearing 22.09.2025 Date of pronouncement 22.09.2025 O R D E R PER SATBEER SINGH GODARA, JM: This assessee’s appeal for assessment year 2018-19 arises against Commissioner of Income…

Linen Design Company Pvt Ltd, Gurgaon vs. ACIT, Circle-13(1), Delhi

ITA 3358/DEL/2025[2018-19]Status: DisposedITAT Delhi26 Sept 2025AY 2018-19

Bench: Shri Sudhir Kumar & Shri Manish Agarwallinen Design Company Acit/Dcit, Private Limited, Circle-13(1), Flat No.701, Tower-Ii, Vs. Delhi. Sohna Road, Vipul Greens, Sector-48, Gurgaon (Gurugram)-122018. Pan-Aabcl7123P (Appellant) (Respondent) Assessee By Shri Ved Jain, Adv. & Ms. Uma Upadhyay, Ca Department By Shri Shyam Manohar Singh, Sr. Dr Date Of Hearing 22/09/2025 Date Of Pronouncement 26/09/2025 O R D E R Per Manish Agarwal, Am: This Appeal Is Filed By The Assessee Against The Order Of Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi Dated 27.03.2025 In Din & Order No. Itba/Nfac/154/2024-25/1075116153(1) Passed U/S 154 R.W.S250 Of The Income Tax Act, 1961 (The Act, In Short) For Assessment Year 2018-19. 2. Brief Facts Of The Case Are That The Return Of Income Filed By The Assessee Was Processed U/S 143(1) Of The Act Vide Order Dated 06.01.2020 For The Captioned Linen Design Company Pvt. Ltd. Vs. Acit Assessment Year Wherein Disallowance Of Delayed Payment Of Employees’ Contribution Towards The Esi/Epf Of Rs.20,17,444/- Was Made.

Section 143(1)Section 154Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Linen Design Company ACIT/DCIT, Private Limited, Circle-13(1), Flat No.701, Tower-II, Vs. Delhi. Sohna Road, Vipul Greens, Sector-48, Gurgaon (Gurugram)-122018. PAN-AABCL7123P (Appellant) (Respondent) Assessee by Shri Ved Jain, Adv. and Ms. Uma Upadhyay, CA Department by Shri Shyam Manohar Singh, Sr. DR Date of Hearing 22/09/2025 Date of Pronouncement 26/09/2025 O R D E R PER MANISH AGARWAL, AM: This appeal is filed by the assessee against the order of Learned…

Dulhe Ram Meena, Jaipur vs. DCIT Circle 1, Jaipur

Appeal is allowed

ITA 72/JPR/2025[2023-24]Status: DisposedITAT Jaipur25 Sept 2025AY 2023-24

Bench: SHRIGAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri Rohan Sogani, CAFor Respondent: Shri Gautam Singh Choudhary, Addl. CIT-DR
Section 143(1)Section 199Section 37B

…1 आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,’’SMC” JAIPUR Jh xxu xks;y] ys[kk lnL; ,oa Jh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRIGAGAN GOYAL, AM & SHRI NARINDER KUMAR, JM vk;djvihyla-@ITA No. 72/JPR/2025 fu/kZkj.ko"kZ@AssessmentYear : 2023-24 Shri Dulhe Ram Meena cuke The DCIT 17, Durga Vihar, Malviya Nagar Vs. Circle-1 Jaipur 302 017 Jaipur LFkk;hys[kk la-@thvkbZvkjla-@PAN/GIR No.: AFWPM 4366E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Rohan Sogani, CA jktLo dh vksjls@Revenue by: Shri Gautam Singh Choudhary, Addl. CIT-…