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

Assyst International Pvt Ltd, Kochi vs. DCIT Corporate Circle1(1), Kochi

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

ITA 898/COCH/2022[2019-20]Status: DisposedITAT Cochin08 Mar 2023AY 2019-20

Bench: Shri George George K. & Ms. Padmavathy S.M/S. Assyst International Pvt. Ltd. Vs Dcit, Corporate Circle -1(1) Kochi Ii/138-D, Nh -47, Muttam Thaikkattukkara P.O. Kochi 683106 Pan – Aadca0592R (Appellant) (Respondent) Assessee By: Ms. K.Parvathy Ammal, Ca Revenue By: Smt. J.M. Jamuna Devi, Sr. Dr Date Of Hearing: 02.03.2023 Date Of Pronouncement: 08 .03.2023 O R D E R Per: George George K., J.M. This Appeal At The Instance Of The Assessee Is Directed Against The Order Of The Cit(A)/Nfac, Delhi Dated 18.05.2022 Passed Under Section 250 Of The Income Tax Act, 1961 (The Act). The Relevant Assessment Year Is 2019-20. 2. There Is Delay Of ‘64’ Days In Filing This Appeal. The Assessee Has Filed A Petition For Condonation Of Delay & Also An Affidavit Of Cfo Of The Assessee Company Stating, Therein, The Reasons For Belated Filing Of This Appeal. On Perusal Of Reason Stating For Affidavit For Late Filing Of This Appeal, We Are View That There Is ‘Sufficient Cause’ & No Latches Can Be Attributable To The Assessee. Hence, We Condon Delay Of ‘64’ Days In Filing This Appeal & Proceed To Dispose Of The Same On Merits.

For Appellant: Ms. K.Parvathy Ammal, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 143(1)Section 250Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri George George K., Judicial Member and Ms. Padmavathy S., Accountant Member M/s. Assyst International Pvt. Ltd. vs DCIT, Corporate Circle -1(1) Kochi II/138-D, NH -47, Muttam Thaikkattukkara P.O. Kochi 683106 PAN – AADCA0592R (Appellant) (Respondent) Assessee by: Ms. K.Parvathy Ammal, CA Revenue by: Smt. J.M. Jamuna Devi, Sr. DR Date of hearing: 02.03.2023 Date of pronouncement: 08 .03.2023 O R D E R Per: George George K., J.M. This appeal at the instance of the assessee is directed against the order of the CIT(A)/NFAC, Delhi dated 18.05.2022 pa…

Kavungal Vareed Itteera, Kerala vs. ACIT, Ernakulam

In the result, the appeal by the assessee is dismissed

ITA 855/COCH/2022[2020-21]Status: DisposedITAT Cochin08 Mar 2023AY 2020-21

Bench: Shri George George K. & Ms. Padmavathy S.Assessment Year : 2020-21

For Appellant: Shri Anil D. Nair, AdvocateFor Respondent: Smt. J M Jamuna Devi, Sr. AR
Section 139(1)Section 143(1)Section 2(24)(x)Section 3Section 34(1)(iv)Section 36(1)(iv)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL BENCH : COCHIN BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S., ACCOUNTANT MEMBER Assessment Year : 2020-21 Kavungal Vareed Itteera, Vs. The Assistant V/533-C, Kuttikad P.O., Commissioner Chalakdy – 680 724. of Income Tax, Kerala. Ernakulam. PAN : AAEPI 4732K APPELLANT RESPONDENT Assessee by : Shri Anil D. Nair, Advocate Revenue by : Smt. J M Jamuna Devi, Sr. AR Date of hearing : 02.03.2023 Date of Pronouncement : 08.03.2023 O R D E R Per Padmavathy S, Accountant Member: This is an appeal by the assessee directed against the order dated 13.06.2022 of the…

M/S Brmsco Garments Private Limited, Ernakulam vs. ITO Corporate Ward -1, Kochi

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

ITA 877/COCH/2022[2019-20]Status: DisposedITAT Cochin03 Mar 2023AY 2019-20

Bench: Shri George George K. & Ms. Padmavathy S.M/S. Brmsco Garments Pvt. Ltd. Vs The Income Tax Officer V/103A Onakkur, Pampakuda Corporate Ward -1 Anchalpetty P.O. Kochi Ernakulam 686667 Pan – Aadcb2001L (Appellant) (Respondent)

For Appellant: Shri Shijoy K.G., FCAFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 139(1)Section 143(1)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri George George K., Judicial Member and Ms. Padmavathy S., Accountant Member M/s. Brmsco Garments Pvt. Ltd. vs The Income Tax Officer V/103A Onakkur, Pampakuda Corporate Ward -1 Anchalpetty P.O. Kochi Ernakulam 686667 PAN – AADCB2001L (Appellant) (Respondent) Assessee by: Shri Shijoy K.G., FCA Revenue by: Smt. J.M. Jamuna Devi, Sr. DR Date of hearing: 01.03.2023 Date of pronouncement: 03.03.2023 O R D E R Per: George George K., J.M. This appeal at the instance of the assessee is directed against order of the CIT(A)/NFAC, Delhi dated 30.06.202…

M/S Tesla Transformers (India) Ltd, Bhopal vs. ACIT 3(1) Bhopal, Bhopal

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

ITA 190/IND/2022[2020-21]Status: DisposedITAT Indore02 Mar 2023AY 2020-21

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S. Tesla Transformers Acit 3(1) (India) Ltd. Bhopal Vs. Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aagct 8705 J Assessee By None Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 28.02.2023 Date Of Pronouncement 02.03.2023

Section 115BSection 143(1)

…return of income as specified u/s 139(1) of the Act, and hence, appellant’s claim for eligibility for deduction. 8. Ld. DR has pointed out this issue is now covered by the judgement of Hon’ble Supreme Court in the case of Checkmate Services (P.) Ltd. [2022] 448 ITR 518 (SC) the relevant para is extracted below: 50. The Constitution Bench, in Commissioner. of Customs v. Dilip Kumar & Co. 23 endorsed as following: “24. In construing penal statutes and taxation statutes, the Court has to apply strict rule of interpretation. The penal statute which tends to deprive a person of right to life and liberty has to be…

Nsib Security Services Pvt. Ltd., Kolkata vs. D.C.I.T., CPC, Bangalore

In the result, the appeal of the assessee is dismissed

ITA 738/KOL/2022[2020-2021]Status: DisposedITAT Kolkata01 Mar 2023AY 2020-2021

Bench: Dr. Manish Borad & 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 KOLKATA BENCH ‘SMC’, KOLKATA [Before Dr. Manish Borad, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 738/Kol/2022 Assessment Year : 2020-21 NSIB Security Services Private Limited Vs. DCIT, CPC, Bengaluru PAN: AADCN 7191 H Appellant Respondent Date of Hearing 27.02.2023 Date of Pronouncement 01.03.2023 For the Assessee None For the Revenue Smt. Ranu Biswas, Addl. CIT, Sr. DR ORDER Per Shri Sonjoy Sarma, JM: This appeal of the assessee for the assessment year 2020-21 is directed against the order dated 19.10.2022 passed by the ld. Commissioner of Income…

DCIT, Cir. 5(1), Kolkata vs. Karam Chand Thapar & Bros Coal Sales Ltd., Kolkata

In the result, appeal of the Revenue for AY 2015-16 is partly allowed and appeal for AY 2016-17 is dismissed

ITA 321/KOL/2021[2016-17]Status: DisposedITAT Kolkata28 Feb 2023AY 2016-17

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawali.T.A. Nos. 320 & 321/Kol/2021 Assessment Years: 2015-16 & 2016-17 Deputy Commissioner Of Income Tax,........Appellant Circle-5(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 -Vs.- Karam Chand Thapar & Bros. Coal Sales Limited,........................Respondent 25, Brabourne Road, Kolkata-700001 [Pan;Aabck1281H] Appearances By: Shri G. Hukugha Sema, Cit, Appeared On Behalf Of The Revenue Shri N.S. Saini, A.R., Appeared On Behalf Of The Assessee Date Of Concluding The Hearing : January 02, 2023 Date Of Pronouncing The Order : February 28, 2023 O R D E R

Section 139(1)Section 143(3)Section 36(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Girish Agrawal, Accountant Member I.T.A. Nos. 320 & 321/KOL/2021 Assessment Years: 2015-16 & 2016-17 Deputy Commissioner of Income Tax,........Appellant Circle-5(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 -Vs.- Karam Chand Thapar & Bros. Coal Sales Limited,........................Respondent 25, Brabourne Road, Kolkata-700001 [PAN;AABCK1281H] Appearances by: Shri G. Hukugha Sema, CIT, appeared on behalf of the Revenue Shri N.S. Saini, A.R., appeared on behalf of the assessee Dat…

DCIT, Cir. 5(1), Kolkata vs. Karam Chand Thapar & Bros Coal Sales Ltd., Kolkata

In the result, appeal of the Revenue for AY 2015-16 is partly allowed and appeal for AY 2016-17 is dismissed

ITA 320/KOL/2021[2015-16]Status: DisposedITAT Kolkata28 Feb 2023AY 2015-16

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawali.T.A. Nos. 320 & 321/Kol/2021 Assessment Years: 2015-16 & 2016-17 Deputy Commissioner Of Income Tax,........Appellant Circle-5(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 -Vs.- Karam Chand Thapar & Bros. Coal Sales Limited,........................Respondent 25, Brabourne Road, Kolkata-700001 [Pan;Aabck1281H] Appearances By: Shri G. Hukugha Sema, Cit, Appeared On Behalf Of The Revenue Shri N.S. Saini, A.R., Appeared On Behalf Of The Assessee Date Of Concluding The Hearing : January 02, 2023 Date Of Pronouncing The Order : February 28, 2023 O R D E R

Section 139(1)Section 143(3)Section 36(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Girish Agrawal, Accountant Member I.T.A. Nos. 320 & 321/KOL/2021 Assessment Years: 2015-16 & 2016-17 Deputy Commissioner of Income Tax,........Appellant Circle-5(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 -Vs.- Karam Chand Thapar & Bros. Coal Sales Limited,........................Respondent 25, Brabourne Road, Kolkata-700001 [PAN;AABCK1281H] Appearances by: Shri G. Hukugha Sema, CIT, appeared on behalf of the Revenue Shri N.S. Saini, A.R., appeared on behalf of the assessee Dat…

Shri Arun Kumar Shrivastava, Indore vs. Asstt, Director of Income Tax, Indore

In the result, the appeal of the assessee is dismissed

ITA 99/IND/2022[2019-20]Status: DisposedITAT Indore27 Feb 2023AY 2019-20

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) M/S. Nimar Motors P. Ltd. Dcit, Cpc, Jetapur Sanawad Road Bangalore Vs. Khargone (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaccn 9368 D Assessee By None Revenue By Shri Ashish Porwal, Sr. Dr Smt. Chhaya Balwani Dcit, Cpc, Green Height, Bangalore Vs. 27, Gulmohar Colony Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aotpb 5766 P Assessee By Shri Anil Khabya, Ar Revenue By Shri Ashish Porwal, Sr. Dr Shri Rohit Panchal Dcit, Cpc, 47, Roop Ram Nagar, Bangalore Vs. Manik Bagh, Indore (Appellant / Assessee) (Respondent / Revenue) Pan: Amvpp 7291 D Assessee By Shri Hiresh Jain, Ar Revenue By Shri Ashish Porwal, Sr. Dr

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

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) M/s. Nimar Motors P. Ltd. DCIT, CPC, Jetapur Sanawad Road Bangalore Vs. Khargone (Appellant / Assessee) (Respondent/ Revenue) PAN: AACCN 9368 D Assessee by None Revenue by Shri Ashish Porwal, Sr. DR Smt. Chhaya Balwani DCIT, CPC, Green Height, Bangalore Vs. 27, Gulmohar Colony Bhopal (Appellant / Assessee) (Respondent/ Revenue) PAN: AOTPB 5766 P Assessee by Shri Anil Khabya, AR Revenue by Shri Ashish…

Smt Cjjaya Balwani, Bhopal vs. The Cpo, Banglore

In the result, the appeal of the assessee is dismissed

ITA 330/IND/2022[2020-21]Status: DisposedITAT Indore27 Feb 2023AY 2020-21

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) M/S. Nimar Motors P. Ltd. Dcit, Cpc, Jetapur Sanawad Road Bangalore Vs. Khargone (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaccn 9368 D Assessee By None Revenue By Shri Ashish Porwal, Sr. Dr Smt. Chhaya Balwani Dcit, Cpc, Green Height, Bangalore Vs. 27, Gulmohar Colony Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aotpb 5766 P Assessee By Shri Anil Khabya, Ar Revenue By Shri Ashish Porwal, Sr. Dr Shri Rohit Panchal Dcit, Cpc, 47, Roop Ram Nagar, Bangalore Vs. Manik Bagh, Indore (Appellant / Assessee) (Respondent / Revenue) Pan: Amvpp 7291 D Assessee By Shri Hiresh Jain, Ar Revenue By Shri Ashish Porwal, Sr. Dr

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

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) M/s. Nimar Motors P. Ltd. DCIT, CPC, Jetapur Sanawad Road Bangalore Vs. Khargone (Appellant / Assessee) (Respondent/ Revenue) PAN: AACCN 9368 D Assessee by None Revenue by Shri Ashish Porwal, Sr. DR Smt. Chhaya Balwani DCIT, CPC, Green Height, Bangalore Vs. 27, Gulmohar Colony Bhopal (Appellant / Assessee) (Respondent/ Revenue) PAN: AOTPB 5766 P Assessee by Shri Anil Khabya, AR Revenue by Shri Ashish…

Shri Rohit Panchal, Indore vs. The DCIT-CPC, Bangalore

In the result, the appeal of the assessee is dismissed

ITA 203/IND/2022[2018-19]Status: DisposedITAT Indore27 Feb 2023AY 2018-19

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) M/S. Nimar Motors P. Ltd. Dcit, Cpc, Jetapur Sanawad Road Bangalore Vs. Khargone (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaccn 9368 D Assessee By None Revenue By Shri Ashish Porwal, Sr. Dr Smt. Chhaya Balwani Dcit, Cpc, Green Height, Bangalore Vs. 27, Gulmohar Colony Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aotpb 5766 P Assessee By Shri Anil Khabya, Ar Revenue By Shri Ashish Porwal, Sr. Dr Shri Rohit Panchal Dcit, Cpc, 47, Roop Ram Nagar, Bangalore Vs. Manik Bagh, Indore (Appellant / Assessee) (Respondent / Revenue) Pan: Amvpp 7291 D Assessee By Shri Hiresh Jain, Ar Revenue By Shri Ashish Porwal, Sr. Dr

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

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) M/s. Nimar Motors P. Ltd. DCIT, CPC, Jetapur Sanawad Road Bangalore Vs. Khargone (Appellant / Assessee) (Respondent/ Revenue) PAN: AACCN 9368 D Assessee by None Revenue by Shri Ashish Porwal, Sr. DR Smt. Chhaya Balwani DCIT, CPC, Green Height, Bangalore Vs. 27, Gulmohar Colony Bhopal (Appellant / Assessee) (Respondent/ Revenue) PAN: AOTPB 5766 P Assessee by Shri Anil Khabya, AR Revenue by Shri Ashish…

Nimar Motors P Ltd, Khargone vs. DCIT/CPC, Bangaluru

In the result, the appeal of the assessee is dismissed

ITA 118/IND/2022[2018-19]Status: DisposedITAT Indore27 Feb 2023AY 2018-19

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) M/S. Nimar Motors P. Ltd. Dcit, Cpc, Jetapur Sanawad Road Bangalore Vs. Khargone (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaccn 9368 D Assessee By None Revenue By Shri Ashish Porwal, Sr. Dr Smt. Chhaya Balwani Dcit, Cpc, Green Height, Bangalore Vs. 27, Gulmohar Colony Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aotpb 5766 P Assessee By Shri Anil Khabya, Ar Revenue By Shri Ashish Porwal, Sr. Dr Shri Rohit Panchal Dcit, Cpc, 47, Roop Ram Nagar, Bangalore Vs. Manik Bagh, Indore (Appellant / Assessee) (Respondent / Revenue) Pan: Amvpp 7291 D Assessee By Shri Hiresh Jain, Ar Revenue By Shri Ashish Porwal, Sr. Dr

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

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) M/s. Nimar Motors P. Ltd. DCIT, CPC, Jetapur Sanawad Road Bangalore Vs. Khargone (Appellant / Assessee) (Respondent/ Revenue) PAN: AACCN 9368 D Assessee by None Revenue by Shri Ashish Porwal, Sr. DR Smt. Chhaya Balwani DCIT, CPC, Green Height, Bangalore Vs. 27, Gulmohar Colony Bhopal (Appellant / Assessee) (Respondent/ Revenue) PAN: AOTPB 5766 P Assessee by Shri Anil Khabya, AR Revenue by Shri Ashish…

Bikaner Engineering Works, Jaipur vs. ITO Ward 6(3), Jaipur

In the result, the appeal of the assessee is dismissed

ITA 372/JPR/2022[2019-20]Status: DisposedITAT Jaipur27 Feb 2023AY 2019-20

Bench: Hon’ble SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Mrs. Prabha Rana, AdvocateFor Respondent: Shri Mirza Azhar Beign, JCIT
Section 143(1)Section 36(1)(va)Section 43B

…s been 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 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 BIKANEER ENGINEERING WORKS VS ITO, WARD 6(3), JAIPUR 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 relevan…

Nazir Ahmed, Kolkata vs. D.C.I.T., CPC, Bengaluru

In the result, the appeal of the assessee is dismissed

ITA 398/KOL/2022[2018-2019]Status: DisposedITAT Kolkata24 Feb 2023AY 2018-2019

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 KOLKATA BENCH ‘B’, KOLKATA [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 398/Kol/2022 Assessment Year : 2018-19 Nazir Ahmed Vs DCIT, CPC, Bengaluru . PAN: ACZPA 1769 M Appellant Respondent Date of Hearing 01.12.2023 Date of Pronouncement 24.02.2023 For the Assessee Shri Ashish Brahma, CA For the Revenue Smt. Ranu Biswas, Addl. CIT, DR ORDER Per Shri Sonjoy Sarma, JM: This appeal of the assessee for the assessment year 2018-19 is directed against the order dated 12.05.2022 passed by the ld. Commissioner of Income- tax, Appeal…

G.S Developers & Contractors Pvt. Ltd., Delhi vs. ACIT Range-10, Delhi

In the result, the appeals in ITA No

ITA 757/DEL/2022[2019-20]Status: DisposedITAT Delhi24 Feb 2023AY 2019-20

Bench: Sh. Anil Chaturvedi & Sh. Chandra Mohan Gargita Nos. 756 & 757/Del/2022 (Assessment Years : 2017-18 & 2019-20) G. S. Developers & Vs. Acit Contractors Pvt. Ltd. Range -10 C-58, Community Centre, Delhi Sahapuri Tirath Singh Tower, New Delhi – 110058 Pan No. Aaacg 0870 D (Appellant) (Respondent) Assessee By Shri D. K. Gupta, C.A Shri S. C. Malhotra, C.A Revenue By Ms. Kirti Sankratyayan, Sr. D.R Date Of Hearing: 20.12.2022 Date Of Pronouncement: 24.02.2023 Order Per Anil Chaturvedi, Am: These Two Appeals Filed By The Assessee Are Directed Against The Order Dated 04.04.2022 Passed By The Commissioner Of Income Tax (Appeals)-National Faceless Appeal Centre (Nfac), Delhi Relating To Assessment Years 2017-18 & 2019-20. 2. At The Outset, Learned Ar Submitted That The Issue Involved In Both The Appeals Are Identical Except For The Year & Amounts Involved & Therefore The Submissions Made By Him For One Year

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

…see. 8. 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). 9. We have heard the rival submissions and perused the material available on record. The issue in the present ground is with respect to the disallowance of delayed deposit of employee’s contribution of PF & ESI in the intimation passed u/s 143(1) of the Act. We find that Hon’ble Supreme Court in the case of Checkmate Services Pvt. Ltd. (su…

G.S Developers & Contractors Pvt. Ltd., Delhi vs. ACIT Range-10, Delhi

In the result, the appeals in ITA No

ITA 756/DEL/2022[2017-18]Status: DisposedITAT Delhi24 Feb 2023AY 2017-18

Bench: Sh. Anil Chaturvedi & Sh. Chandra Mohan Gargita Nos. 756 & 757/Del/2022 (Assessment Years : 2017-18 & 2019-20) G. S. Developers & Vs. Acit Contractors Pvt. Ltd. Range -10 C-58, Community Centre, Delhi Sahapuri Tirath Singh Tower, New Delhi – 110058 Pan No. Aaacg 0870 D (Appellant) (Respondent) Assessee By Shri D. K. Gupta, C.A Shri S. C. Malhotra, C.A Revenue By Ms. Kirti Sankratyayan, Sr. D.R Date Of Hearing: 20.12.2022 Date Of Pronouncement: 24.02.2023 Order Per Anil Chaturvedi, Am: These Two Appeals Filed By The Assessee Are Directed Against The Order Dated 04.04.2022 Passed By The Commissioner Of Income Tax (Appeals)-National Faceless Appeal Centre (Nfac), Delhi Relating To Assessment Years 2017-18 & 2019-20. 2. At The Outset, Learned Ar Submitted That The Issue Involved In Both The Appeals Are Identical Except For The Year & Amounts Involved & Therefore The Submissions Made By Him For One Year

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

…see. 8. 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). 9. We have heard the rival submissions and perused the material available on record. The issue in the present ground is with respect to the disallowance of delayed deposit of employee’s contribution of PF & ESI in the intimation passed u/s 143(1) of the Act. We find that Hon’ble Supreme Court in the case of Checkmate Services Pvt. Ltd. (su…

M/S G.L.Construction Pvt Ltd, Mumbai vs. ACIT/National Face Less Appeal Centre, Mumbai

In the result, the appeal of the assessee is partly allowed for In the result, the appeal of the assessee is partly allowed for In the result, the appeal of the assessee is partly allowed for stati...

ITA 2846/MUM/2022[2019-20]Status: DisposedITAT Mumbai23 Feb 2023AY 2019-20

Bench: Shri Om Prakash Kant () & Shri Pavan Kumar Gadale () Assessment Year: 2019-20 M/S G.L. Construction Pvt. Ltd, Acit/National Faceless 304, Gokul Arcade B, Subhash Appeal Centre, Road, Near Garware, Vs. 5Th Floor, Aayakar Bhavan, Vile Parle East, Churchgate, Mumbai-400057. Mumbai-400020. Pan No. Aaacg 3438 P Appellant Respondent Assessee By : Mr. N.R. Agrawal, Ar Revenue By : Smt. Sonia Kumar, Dr : Date Of Hearing 16/02/2023 : Date Of Pronouncement 23/02/2023

For Appellant: Mr. N.R. Agrawal, ARFor Respondent: Smt. Sonia Kumar, DR
Section 143(1)Section 143(1)(a)Section 250Section 36Section 36(1)(va)

…submitted that in view of the decision of the Hon’ble Supreme Court ubmitted that in view of the decision of the Hon’ble Supreme Court ubmitted that in view of the decision of the Hon’ble Supreme Court in the case of Checkmet Services Pvt. Ltd. v. CIT (2022) 440 ITR 518 in the case of Checkmet Services Pvt. Ltd. v. CIT (2022) 440 ITR 518 in the case of Checkmet Services Pvt. Ltd. v. CIT (2022) 440 ITR 518 (SC) disallowance u/s 36(1)(va) of the Act can be made even under (SC) disallowance u/s 36(1)(va) of the Act can be made even under (SC) disallowance u/s 36(1)(va) of the Act can be made even under the intimati…

Kapil Kumar Nehra, Gurgaon vs. ITO Ward 2(2), Gurgaon

In the result, the appeals in ITA No

ITA 2677/DEL/2022[2019-20]Status: DisposedITAT Delhi23 Feb 2023AY 2019-20

Bench: Sh. Anil Chaturvedikapil Kumar Nehra Vs. Ito 435/16, Nawal Cottage Ward – 2(2) Civil Line Near Pushpanjali Gurgaon Hospital, Gurgaon – 122 001

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

…for. 7. 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). 8. I have heard the rival submissions and perused the material available on record. The issue in the present ground is with respect to the disallowance of delayed deposit of employee’s contribution of PF & ESI. I find that Hon’ble Supreme Court in the case of Checkmate Services Pvt. Ltd. (supra) has held that the contribution by the employ…

Creative Arts Education Society, Delhi vs. DCIT Central Circle-6, Delhi

In the result, the appeal of the assessee is dismissed ex-parte

ITA 1048/DEL/2022[2018-19]Status: DisposedITAT Delhi23 Feb 2023AY 2018-19

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: NoneFor Respondent: Shri B.S. Anand, Sr.DR
Section 139(1)Section 143(1)Section 154Section 2(24)(x)Section 36Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B” DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.A No.1048/DEL/2022 Assessment Year 2018-19 Creative Arts Education Society, v. ADIT, CPC, A-21/13, Naraina Industrial Area, Bangalore. South West Delhi, Delhi. TAN/PAN: AAAAC9245N (Appellant) (Respondent) Appellant by: None Respondent by: Shri B.S. Anand, Sr.DR Date of hearing: 21 02 2023 Date of pronouncement: 23 02 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 Ld. Commissioner o…

Senbo Engineering Limited, Kolkata vs. A.C.I.T., Circle-12(2), Kolkata

In the result, appeal of the assessee is partly allowed

ITA 499/KOL/2022[2017-2018]Status: DisposedITAT Kolkata22 Feb 2023AY 2017-2018

Bench: Shri Sanjay Garg, Hon’Ble & Dr. Manish Borad, Hon’Blei.T.A. No. 499/Kol/2022 Assessment Year: 2017-18 Senbo Engineering Limited Asst. Commissioner Of Income Vs Tax, Circle-12(2), Kolkata 87, Lenin Sarani Kolkata - 700013 [Pan : Aadcs6138B] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Sanjay Bhattacharya, Fca Revenue By : Shri Biswanath Das, Cit, D/R सुनवाई क" तार"ख/Date Of Hearing : 01/12/2023 घोषणा क" तार"ख /Date Of Pronouncement: 22/02/2023 आदेश/O R D E R Per Dr. Manish Borad: The Present Appeal Is Directed At The Instance Of The Assessee Against The Order Of The National Faceless Appeal Centre, Delhi (Hereinafter The “Ld. Cit(A)”) Dt. 28/07/2022, Passed U/S 250 Of The Income Tax Act, 1961 (‘The Act’), For Assessment Year 2017-18. 2. Brief Facts Of The Case Are That The Assessee Is A Limited Company. Income Of Rs.2,53,38,150/- Declared In The Return Filed On 07/11/2017 Pertaining To Assessment Year 2017-18. Case Selected For Scrutiny Through Cass Followed For Serving Of Notices U/S 143(2) & 142(1) Of The Act. During The Course Of Assessment Proceedings The First Issue Dealt By The Ld. Assessing Officer Was Regarding Cessation Of Liability U/S 41 Of The Act. The Ld. Assessing Officer Noted That In The 3Cd Report, The Auditor Has Mentioned About The Application Of Section U/S 41(1) Of The Act For The Unpaid Liability Of Rs.47,19,644/-. The Ld. Assessing Officer Also Examined The Other Outstanding Liabilities & Noticed That Regarding Outstanding Credit Of Rs.1,13,76,781/-, Pertaining To Ten Parties, Assessee Failed To Provide Any Detail About The Transactions Carried Out With These Parties I.E.

For Appellant: Shri Sanjay Bhattacharya, FCAFor Respondent: Shri Biswanath Das, CIT, D/R
Section 143(2)Section 14ASection 2(24)(x)Section 250Section 36(1)(va)Section 41Section 41(1)

…| आयकर अपील"य अ"धकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI SANJAY GARG, HON’BLE JUDICIAL MEMBER & DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 499/Kol/2022 Assessment Year: 2017-18 Senbo Engineering Limited Asst. Commissioner of Income Vs Tax, Circle-12(2), Kolkata 87, Lenin Sarani Kolkata - 700013 [PAN : AADCS6138B] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Sanjay Bhattacharya, FCA Revenue by : Shri Biswanath Das, CIT, D/R सुनवाई क" तार"ख/Date of Hearing : 01/12/2023 घोषणा क" तार"ख /Date of Pronouncement: 22/02/2023 आदेश/O R D E R…

Deutsche India Private Limited (Earlier Known As Dboi Global Services Private Limited), Mumbai vs. The Assistant Director of Income Tax-CPC, Bangalore

In the result, the appeal by the assessee is dismissed

ITA 2842/MUM/2022[2020-2021]Status: DisposedITAT Mumbai22 Feb 2023AY 2020-2021

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhail

For Appellant: Shri Niraj ShethFor Respondent: Smt. Mahita Nair
Section 139(1)Section 143(1)Section 143(1)(a)Section 234Section 234CSection 250Section 36(1)(iv)Section 36(1)(va)

…entative placed reliance upon the decision of the coordinate bench of the Tribunal in P.R. Packaging Service vs ACIT, in ITA No. 2376/Mum./2022, and submitted that even after the decision of Hon’ble Supreme Court in Checkmate Services (P.) Ltd. vs CIT, [2022] 448 ITR 518 (SC) no disallowance under section 36(1)(va) can be made vide intimation under section 143(1)(a) of the Act. 7. On the contrary, the learned Departmental Representative vehemently relied upon the decision of the Hon’ble Supreme Court in Checkmate Services (P.) Ltd. (supra) and submitted that this issue is no longer res integra and has been decid…