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

Krishan Pal, New Delhi vs. ITO, Ward-34(1), Delhi

In the result, all the three captioned appeals of the

ITA 2250/DEL/2022[2017-18]Status: DisposedITAT Delhi09 Jan 2023AY 2017-18

Bench: Shri N.K. Billaiya & Shri Kul Bharat

For Appellant: Shri Sandeep Jain, CAFor Respondent: Ms. Maninder Kaur, Sr. DR
Section 143Section 143(1)Section 143(1)(a)

…on and the contribution has been deposited beyond the date stipulated under the relevant Fund Act. 5. Though the quarrel is no more res integra, as it has been settled by 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 of the co-ordinate bench at Mumbai has been placed in the case of PR Packaging Service in ITA No. 2376/MUM/2022 and it has been seriously argued that the co-ordinate bench has considered the decision of the Hon'ble Supreme Court and yet decided the quarrel in favour of the assessee and against the Revenue.…

Savleen Kaur, New Delhi vs. ITO, Ward-54 (4), Delhi

In the result, all the three captioned appeals of the

ITA 2249/DEL/2022[2018-19]Status: DisposedITAT Delhi09 Jan 2023AY 2018-19

Bench: Shri N.K. Billaiya & Shri Kul Bharat

For Appellant: Shri Sandeep Jain, CAFor Respondent: Ms. Maninder Kaur, Sr. DR
Section 143Section 143(1)Section 143(1)(a)

…on and the contribution has been deposited beyond the date stipulated under the relevant Fund Act. 5. Though the quarrel is no more res integra, as it has been settled by 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 of the co-ordinate bench at Mumbai has been placed in the case of PR Packaging Service in ITA No. 2376/MUM/2022 and it has been seriously argued that the co-ordinate bench has considered the decision of the Hon'ble Supreme Court and yet decided the quarrel in favour of the assessee and against the Revenue.…

B4S Solutions P.Ltd, New Delhi vs. ACIT, Circle-4(2), New Delhi

In the result, all the three captioned appeals of the

ITA 2197/DEL/2022[2019-20]Status: DisposedITAT Delhi09 Jan 2023AY 2019-20

Bench: Shri N.K. Billaiya & Shri Kul Bharat

For Appellant: Shri Sandeep Jain, CAFor Respondent: Ms. Maninder Kaur, Sr. DR
Section 143Section 143(1)Section 143(1)(a)

…on and the contribution has been deposited beyond the date stipulated under the relevant Fund Act. 5. Though the quarrel is no more res integra, as it has been settled by 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 of the co-ordinate bench at Mumbai has been placed in the case of PR Packaging Service in ITA No. 2376/MUM/2022 and it has been seriously argued that the co-ordinate bench has considered the decision of the Hon'ble Supreme Court and yet decided the quarrel in favour of the assessee and against the Revenue.…

DCIT, Central Circle-19, New Delhi vs. Jaguar and Co. P.Ltd, Delhi

In the result, all the three captioned appeals of the assessee in ITA Nos

ITA 2115/DEL/2022[2019-20]Status: DisposedITAT Delhi09 Jan 2023AY 2019-20

Bench: Sh. N. K. Billaiya & Sh. Anubhav Sharmaassessment Year: 2019-20

Section 10ASection 139Section 143Section 143(1)Section 143(1)(a)Section 36

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER Assessment Year: 2019-20 DCIT Jaguar And Co. P. Ltd. Central Circle- 19 Vs C-20, SMA Co-op Industrial New Delhi Estate, GT Karnal Road, Jahangir Puri, A Block, Delh-110033 PAN No.AAACJ2324F (APPELLANT) (RESPONDENT) Appellant by None Respondent by Ms. Kajal Singh, Sr DR Date of hearing: 09/01/2023 Date of Pronouncement: 09/01/2023 ORDER PER N. K. BILLAIYA, AM: This appeal by the revenue is preferred against the order of the CIT(A)-27, New Delhi dated 27.06.202…

Mahaveer Bulk Carriers, Bangalore vs. Assistant Director of Income Tax, CPC, Bangalore

In the result, the appeal of the assessee is dismissed

ITA 1000/BANG/2022[2019-20]Status: DisposedITAT Bangalore06 Jan 2023AY 2019-20
For Appellant: NoneFor Respondent: Shri Ganesh R Ghale, Standing Counsel (DR.)
Section 139(1)Section 143(1)(a)Section 2(24)(x)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC-B’’ BENCH: BANGALORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA No.1000/Bang/2022) Assessment Year: 2019-20 MAHAVEER BULK CARRIERS Asst. Director of Income Tax , 207, III Floor, Elegance CPC, Royalle, II A Cross, Sindhi Bangalore Colony, Vs. J.C. Road Banglore , 560002 PAN No. AAJFM4868P APPELLANT RESPONDENT Appellant by : None Respondent by : Shri Ganesh R Ghale, Standing Counsel (DR.) Date of Hearing : 20.12.2022 Date of Pronouncement : 06.01.2023 O R D E R 1. The brief facts of the case are that the assessee filed return of income on 31.10.2019 declaring income…

Soliflex Packaging Pvt. Ltd, Tumkur vs. ACIT, CPC, Bangalore

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

ITA 1056/BANG/2022[2020-21]Status: DisposedITAT Bangalore05 Jan 2023AY 2020-21
For Appellant: Shri K. G. Acharya, CAFor Respondent: Shri Ganesh R Gale, Standing Counsel for Department. (DR)
Section 143(1)Section 36Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC-A’’BENCH: BANGALORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AssessmentYear:2020-21 SOLIFLEX PACKAGING Asst. Director of Income-tax PRIVATE LIMITED CPC Plot No. 13,14, and 15, Road Bengaluru No. 02, Antharasanahalli Industrial Area Vs. Tumkur, KARNATAKA - 572106 PAN NO : AAWCS7349M APPELLANT RESPONDENT Appellant by : Shri K. G. Acharya, CA Respondent by : Shri Ganesh R Gale, Standing Counsel for Department. (DR) Date of Hearing : 20.12.2022 Date of Pronouncement : 05.01.2023 O R D E R This appeal filed by the assessee is against the order passed by CIT(A) dated 15.9.20…

DCIT, Circle-7(1)(1), Mumbai vs. M/S. Goodearth Design Studio Pvt. Ltd., Mumbai

In the result, appeal of the Revenue is allowed

ITA 2824/MUM/2022[2020-21]Status: DisposedITAT Mumbai05 Jan 2023AY 2020-21
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(iv)Section 36(1)(va)Section 43B

…s and circumstances of the instant case. 3. None appeared on behalf of the assessee. Since the issue is already covered in favour of the Revenue by the recent decision of the Hon’ble Supreme court in the case of Checkmate Services Pvt. Ltd vs CIT reported in 448 ITR 518, we proceed to dispose of this appeal by hearing the ld. DR and perusing the materials available on record. It is not in dispute that the employees contribution to PF and ESI were deposited by the assessee to the Government account beyond the due dates prescribed under the respective acts but well before the due date of filing of return of income…

DCIT, Central Circle- 25, New Delhi vs. Htl Ltd., Chennai

In the result, appeal of the Revenue is partly allowed

ITA 7808/DEL/2017[2003-04]Status: DisposedITAT Delhi05 Jan 2023AY 2003-04

Bench: Shri Anil Chaturvedi & Shri Anubhav Sharma

For Appellant: Shri Anuj Jain, CAFor Respondent: Shri Jeetandra Kr. Kale, Sr.DR
Section 143(3)Section 153CSection 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “C”: DELHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA.No.7808/Del./2017 Assessment Year 2003-04 HTL Ltd., The DCIT, Central GST Road, Guindy, Circle-25, New Delhi Chennai-600032 vs. (Appellant) (Respondent) For Revenue : Shri Jeetandra Kr. Kale, Sr.DR For Assessee : Shri Anuj Jain, CA Date of Hearing : 28.11.2022 Date of Pronouncement : 05.01.2023 ORDER PER ANIL CHATURVEDI, A.M. : This appeal filed by the Revenue is directed against the Order of the Ld. CIT(A)-22, New Delhi, dated 29/09/2017 in Appeal No.108/17-…

Jaya Hospitals, Warangal vs. ACIT, Circle-1, Warangal

In the result, ITA No.616/Hyd/2022 is treated as allowed for statistical purposes and ITA No

ITA 617/HYD/2022[2015-16]Status: DisposedITAT Hyderabad30 Dec 2022AY 2015-16

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri K. A. Sai Prasad, CAFor Respondent: Shri Kumar Aditya
Section 37Section 40

…to आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, ACCOUNTANT MEMBER & SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER ITA Nos.616 & 617/Hyd/2022 Assessment Years: 2013-14 and 2015-16 Jaya Hospital, Vs. The Income Tax Officer, C/o.Katrapati & Associates, Ward – 1, 1-1-298/2/B3, 1st Floor, Warangal. Ashok Nagar, Street No.1, Hyderabad – 500 020. PAN : AABFJ2166R. (Appellant) (Respondent) Assessee by: Shri K. A. Sai Prasad, CA Revenue by: Shri Kumar Aditya. Date of hearing: 29.12.2022 Date of pronouncement: 30.12.2022 आदेश / ORDE…

Jaya Hospitals, Warangal vs. ITO, Ward-1, Warangal

In the result, ITA No.616/Hyd/2022 is treated as allowed for statistical purposes and ITA No

ITA 616/HYD/2022[2013-14]Status: DisposedITAT Hyderabad30 Dec 2022AY 2013-14

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri K. A. Sai Prasad, CAFor Respondent: Shri Kumar Aditya
Section 37Section 40

…to आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, ACCOUNTANT MEMBER & SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER ITA Nos.616 & 617/Hyd/2022 Assessment Years: 2013-14 and 2015-16 Jaya Hospital, Vs. The Income Tax Officer, C/o.Katrapati & Associates, Ward – 1, 1-1-298/2/B3, 1st Floor, Warangal. Ashok Nagar, Street No.1, Hyderabad – 500 020. PAN : AABFJ2166R. (Appellant) (Respondent) Assessee by: Shri K. A. Sai Prasad, CA Revenue by: Shri Kumar Aditya. Date of hearing: 29.12.2022 Date of pronouncement: 30.12.2022 आदेश / ORDE…

Itek Packz, Bangalore vs. Income Tax Officer, Ward-3(2)(4), Bangalore

In the result, both the appeals filed by different assessees are partly allowed for statistical purposes

ITA 995/BANG/2022[2020-21]Status: DisposedITAT Bangalore28 Dec 2022AY 2020-21

Bench: Shri Chandra Poojariassessment Year: 2020-21

For Appellant: Shri S.V. Ravishankar, A.RFor Respondent: Shri Ganesh R. Gale, Standing Counsel for Department
Section 139(1)Section 143(1)Section 244ASection 250Section 36(1)(va)

…ITA No.995 & 1079/Bang/2022 Itek Packz, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “SMC’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Assessment Year: 2020-21 Itek Packz 11 & 12, Kanakapura Road M Vishveshwaraiah Indl Layout Avalahalli Village Vs. ITO Ward-3(2)(4) Bangalore 560 062 Bangalore PAN NO : AAEFI1806N APPELLANT RESPONDENT Appellant by : Shri S.V. Ravishankar, A.R. Respondent by : Shri Ganesh R. Gale, Standing Counsel for Department Assessment Year: 2019-20 Mass Fab Technologies 151/9, Ittamadum, Ward No.22, Near to Amrita Engineering College ADIT Bidadi Industrial Area Vs…

Mass Fab Technologies, Bangalore vs. CIT(Appeals), Bangalore

In the result, both the appeals filed by different assessees are partly allowed for statistical purposes

ITA 1079/BANG/2022[2019-20]Status: DisposedITAT Bangalore28 Dec 2022AY 2019-20

Bench: Shri Chandra Poojariassessment Year: 2020-21

For Appellant: Shri S.V. Ravishankar, A.RFor Respondent: Shri Ganesh R. Gale, Standing Counsel for Department
Section 139(1)Section 143(1)Section 244ASection 250Section 36(1)(va)

…ITA No.995 & 1079/Bang/2022 Itek Packz, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “SMC’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Assessment Year: 2020-21 Itek Packz 11 & 12, Kanakapura Road M Vishveshwaraiah Indl Layout Avalahalli Village Vs. ITO Ward-3(2)(4) Bangalore 560 062 Bangalore PAN NO : AAEFI1806N APPELLANT RESPONDENT Appellant by : Shri S.V. Ravishankar, A.R. Respondent by : Shri Ganesh R. Gale, Standing Counsel for Department Assessment Year: 2019-20 Mass Fab Technologies 151/9, Ittamadum, Ward No.22, Near to Amrita Engineering College ADIT Bidadi Industrial Area Vs…

Monk Automation P Ltd, Nashik vs. Deputy Commissioner of Income-Tax, CPC, Bengaluru

The appeal of the appellant is ALLOWED FOR STATISTICAL PURPOSE in above terms

ITA 163/PUN/2022[2018-19]Status: DisposedITAT Pune27 Dec 2022AY 2018-19

Bench: Hon’Ble Shri S.S. Godara & Shri G. D. Padmahshaliआयकर अपीलसं. / Ita No. 163/Pun/2022 Monk Automation Pvt. Ltd. L-19, Nr Galxo, Midc, Ambad, Nasik-422010 Pan:Aabcm9042N . . . . . . . अपीलाथी / Appellant

For Appellant: Shri Kishor PhadkeFor Respondent: Shri Suhas Kulkarni
Section 139(1)Section 143(1)Section 250Section 36(1)(va)Section 43B

…f the Tribunal in the case of “M/s Kothari Agritech Pvt. Ltd. Vs ADIT, Bengaluru” vide ITA No. 320/PUN/2022 wherein the Tribunal following the latest judgement of Hon’ble Supreme Court in the case of “Checkmate Services P. Ltd. & Ors Vs CIT & Ors” reported in 448 ITR 518, has after an sumptuous discussion vide para 4 to 20 thereof, adjudicated the issue in favour of Revenue and against the assessee, by upholding the disallowance made u/s 36(1)(va) of the Act, where the assessee failed to deposit employee’s share or contributions to any provident fund or superannuation fund or any fund set up under the provisions…

M/S. Icon Drugs Pvt. Ltd, Nagpur vs. CPC, Income Tax Officer, Ward-3(4), Nagpur

ITA 69/NAG/2022[2019-20]Status: DisposedITAT Nagpur23 Dec 2022AY 2019-20
For Appellant: Shri R. K. Ganeriwala
Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR – VIRTUAL COURT BEFORE SHRI S. S. GODARA, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.68 & 69/NAG/2022 िनधा"रण वष" / Assessment Years : 2018-19 & 2019-20 M/s. Icon Drugs Pvt. Ltd., Vs. CPC Jurisdictional A.O. – 201, Saidarshan Complex, ITO, Ward- 3(4), Nagpur. Wardha Road, Vivekanand Nagar, Nagpur- 440015. PAN : AABCI1210L Appellant Respondent Assessee by : Shri R. K. Ganeriwala Revenue by Shri G. J. Ninawe : Date of hearing : 02.11.2022 Date of pronouncement : 27.12.2022 आदेश / ORDER PER S. S. GODARA, JM: These assessee’s twin appeals for the assessment year…

M/S. Icon Drugs Pvt. Ltd., Nagpur vs. CPC, Income Tax Officer, Ward3(4), Nagpur

ITA 68/NAG/2022[2018-19]Status: DisposedITAT Nagpur23 Dec 2022AY 2018-19
For Appellant: Shri R. K. Ganeriwala
Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR – VIRTUAL COURT BEFORE SHRI S. S. GODARA, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.68 & 69/NAG/2022 िनधा"रण वष" / Assessment Years : 2018-19 & 2019-20 M/s. Icon Drugs Pvt. Ltd., Vs. CPC Jurisdictional A.O. – 201, Saidarshan Complex, ITO, Ward- 3(4), Nagpur. Wardha Road, Vivekanand Nagar, Nagpur- 440015. PAN : AABCI1210L Appellant Respondent Assessee by : Shri R. K. Ganeriwala Revenue by Shri G. J. Ninawe : Date of hearing : 02.11.2022 Date of pronouncement : 27.12.2022 आदेश / ORDER PER S. S. GODARA, JM: These assessee’s twin appeals for the assessment year…

Neeta Tours and Travels, Mumbai vs. Asstt. Comm. of Income Tax, Circle 2, Mumbai

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

ITA 1872/MUM/2022[2014-15]Status: DisposedITAT Mumbai23 Dec 2022AY 2014-15

Bench: Shri Vikas Awasthy & Shri Gagan Goyalneeta Tours & Travels, D-1, Hari Bhakti Compound, Retibunder, Opp. Dowellss Co., Ghodbunder Road, Kashimira, Thane-401104. Pan: Aaefn3413G ...... Appellant Vs. Acit, Circle-2, Room No.27, B Wing, 6Th Floor, Ashar It Park, Road No. 162, Midc, Thane (West)-400604. ..... Respondent Appellant By : Sh. Hiten P. Shah, Ar Respondent By : Sh. Chetan M. Kacha, Sr.Dr Date Of Hearing : 27/09/2022 Date Of Pronouncement : 23/12/2022 Order Per Gagan Goyal, A.M: This Appeal By Assessee Is Directed Against The Order Of National Faceless Appeal Centre, Delhi [For Short ‘Nfac’] Passed Under Section 250 Of The Income Tax Act, 1961 [For Short ‘The Act’] Vide Order Dated 30.05.2022 For Assessment Year (Ay) 2014-15. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Sh. Hiten P. Shah, ARFor Respondent: Sh. Chetan M. Kacha, Sr.DR
Section 143(2)Section 2(24)(x)Section 250Section 36(1)Section 40Section 40ASection 41Section 43BSection 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Neeta Tours and Travels, D-1, Hari Bhakti Compound, Retibunder, Opp. Dowellss Co., Ghodbunder Road, Kashimira, Thane-401104. PAN: AAEFN3413G ...... Appellant Vs. ACIT, Circle-2, Room No.27, B Wing, 6th Floor, Ashar IT Park, Road No. 162, MIDC, Thane (West)-400604. ..... Respondent Appellant by : Sh. Hiten P. Shah, AR Respondent by : Sh. Chetan M. Kacha, Sr.DR Date of hearing : 27/09/2022 Date of pronouncement : 23/12/2022 ORDER PER GAGAN GOYAL, A.M: This appeal by a…

Jyoti Automobiles Private Limited, Rajasthan vs. Commissioner of Income-Tax (Appeals), Rajasthan

In the result, the appeal of the assessee is dismissed

ITA 354/JPR/2022[2020-21]Status: DisposedITAT Jaipur21 Dec 2022AY 2020-21
For Appellant: Writtten SubmissionFor Respondent: Smt. Monish Choudhary, JCIT-DR
Section 139(1)Section 143(1)Section 36(1)(va)Section 438Section 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 contribution to 6 M/s. Jyoti Automobiles (P) Ltd. vs Asstt. Director of Income Tax,Bangalore 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…

Royal Furnisher, Jammu vs. Assesing Officer Ward- 2 (2), Jammu

In the result appeal of the assessee bearing ITA No

ITA 54/ASR/2022[2018-19]Status: DisposedITAT Amritsar20 Dec 2022AY 2018-19

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 139(1)Section 143(1)Section 2(24)(x)Section 250oSection 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No.54/Asr/2022 Assessment Year: 2018-19 Royal Furnishers Residency Vs. CIT(A), Road, Jammu. Jammu. [PAN: AAGFR8701H] (Respondent) (Appellant) Appellant by None Respondent by Sh. RadheyShyam Jaiswal, Sr. DR Date of Hearing 13.12.2022 Date of Pronouncement 20.12.2022 ORDER Per:Anikesh Banerjee, JM: The instant appeal of the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals),NFAC, Delhi, [in brevity the ‘CIT (A)’] beari…

Sahrudaya Health Care (Kurnool) Private Limited, Hyderabad vs. ITO, Ward-3(1), Hyderabad

In the result, appeal of the assessee is dismissed

ITA 596/HYD/2022[2018-19]Status: DisposedITAT Hyderabad20 Dec 2022AY 2018-19

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2018-19 Sahrudaya Health Care Vs. The Income Tax Officer, (Kurnool), Private Limited, Ward 3 (1), Hyderabad. Hyderabad. Pan : Aawcs3735M. (Appellant) (Respondent) Assessee By: None Revenue By: Shri Kumar Adithya. Date Of Hearing: 20.12.2022 Date Of Pronouncement: 20.12.2022

For Appellant: NoneFor Respondent: Shri Kumar Adithya
Section 115JSection 139(1)Section 143(1)Section 143(2)Section 143(3)Section 36Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ B ‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Assessment Year: 2018-19 Sahrudaya Health Care Vs. The Income Tax Officer, (Kurnool), Private Limited, Ward 3 (1), Hyderabad. Hyderabad. PAN : AAWCS3735M. (Appellant) (Respondent) Assessee by: None Revenue by: Shri Kumar Adithya. Date of hearing: 20.12.2022 Date of pronouncement: 20.12.2022 O R D E R PER LALIET KUMAR, J.M. The appeal of the assessee for A.Y. 2018-19 arises from the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), De…

I-Security Services, Bengaluru vs. Deputy Commissioner of Income Tax, CPC, Bangalore

In the result, the appeal of the assessee is dismissed

ITA 1003/BANG/2022[2019-20]Status: HeardITAT Bangalore20 Dec 2022AY 2019-20
For Appellant: NoneFor Respondent: Shri Ganesh R Ghale, Standing Counsel
Section 139(1)Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 43BSection 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC’’ BENCH: BANGALORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year: 2019-20 I-Security Services, The Dy. Commissioner of 1403, 80 Ft Main Road, Income-tax, Rajendranagar, Koramangala CPC, Vs. Bengaluru-560 047. Bangalore PAN – AACFI 2871 B APPELLANT RESPONDENT Appellant by : None Respondent by : Shri Ganesh R Ghale, Standing Counsel Date of Hearing : 20.12.2022 Date of Pronouncement : 20.12.2022 O R D E R PER LAXMI PRASAD SAHU, ACCOUNTANT MEMBER: This appeal filed by the assessee is directed against the order passed by the NAFC dated 18/08/2022 with the…