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 366,470 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

Vinod Kumar Tandon, Allahabad vs. DCIT(CPC), Begaluru

In the result, appeal of the assessee is dismissed

ITA 29/ALLD/2022[2018-19]Status: DisposedITAT Allahabad22 Nov 2022AY 2018-19
For Appellant: NoneFor Respondent: Sh. A.K. Singh, Sr. D.R
Section 139(1)Section 143(1)Section 143(1)(a)Section 234BSection 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD ‘SMC’ BENCH (HEARD BY D.B.), ALLAHABAD BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER Assessment Year: 2018-19 Vinod Kumar Tandon, v. Deputy Commissioner of 31, Ashok Nagar, Allahabad, U.P. Income Tax, Centralized PAN-ACOPT2027L Processing Centre, Bengaluru (Appellant) (Respondent) Appellant by: None Respondent by: Sh. A.K. Singh, Sr. D.R. Date of hearing: 21.11.2022 Date of pronouncement: 22.11.2022 O R D E R SHRI VIJAY PAL RAO, J.M.: This appeal by the assessee is directed against the order dated 3rd August, 2022 of CIT(A)(…

Pengg Usha Martin Wires Private Limited, Kolkata vs. DCIT, Circle - 8(2), Kolkata

In the result, appeal of the assessee is dismissed

ITA 366/KOL/2022[2017-2018]Status: DisposedITAT Kolkata22 Nov 2022AY 2017-2018

Bench: Shri Sanjay Garg, Hon’Ble & Shri Manish Borad, Hon’Blei.T.A. No. 366/Kol/2022 Assessment Year: 2017-18 Pengg Usha Martin Wires Private Deputy Commissioner Of Income Limited Tax, Circle-8(2), Kolkata Vs 2A, Victoria Plaza Shakespeare Sarani Theatre Road Kolkata - 700071 [Pan : Aadcp9007G] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Soumyadip Roy Choudhury, A/R Revenue By : Shri Partha Pratim Barman, Addl. Cit सुनवाई क" तारीख/Date Of Hearing : 13/10/2022 घोषणा क" तारीख/Date Of Pronouncement : 22/11/2022 आदेश/O R D E R Per Manish Borad: The Present Appeal Is Directed At The Instance Of The Assessee Against The Order Of National Faceless Appeal Centre (Nfac), Delhi (Hereinafter The “Ld. Cit(A)”) Dt. 13/06/2022, Passed U/S 250 Of The Income Tax Act, 1961 (“The Act’), For Assessment Year 2017-18. 2. The Assessee Has Raised The Following Grounds Of Appeal:- “1.That On The Facts Circumstances Of The Case The Ld. Cit(A)Nfac) Has Erred In Law As Well As On Facts In Passing An Order U/S 250 By Dismissing Appeal Against Disallowance Of Sum Of Inr 10,63,921/- Being Contribution Of Employees' Share Towards Esi, Pf, Superannuation Fund Or Any Other Fund Set Up For The Welfare Of The Employee U/S 36(1)(Va) Read With Sec. 2(24)(X) Of The Income Tax Act, 1961 & Has Not Relied On The Decision Of Hon'Ble Itat In Their Own Case For The Ay 2018-19 Where It Was Held That The Amendment Brought In Finance Act 2021 In Relation To Section 36(1)(Va) & Section 43B Of The Act Is Prospective In Nature & Would Apply From Ay 2021-22 Onwards.

For Appellant: Shri Soumyadip Roy Choudhury, A/RFor Respondent: Shri Partha Pratim Barman, Addl. CIT
Section 139(1)Section 2(24)(x)Section 250Section 36(1)(va)Section 43B

…। आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI SANJAY GARG, HON’BLE JUDICIAL MEMBER & SHRI MANISH BORAD, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 366/Kol/2022 Assessment Year: 2017-18 Pengg Usha Martin Wires Private Deputy Commissioner of Income Limited Tax, Circle-8(2), Kolkata Vs 2A, Victoria Plaza Shakespeare Sarani Theatre Road Kolkata - 700071 [PAN : AADCP9007G] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Soumyadip Roy Choudhury, A/R Revenue by : Shri Partha Pratim Barman, Addl. CIT सुनवाई क" तारीख/Date of Hearing : 13/10/2022…

M/S. Radisys India Limited (Formerly Known As Radisys India Private Limited), Bengaluru vs. Deputy Commissioner of Income Tax, Circle- 5(1)(1), Bangalore

In the result, the appeal filed by the assessee stands partly allowed

ITA 190/BANG/2022[2017-18]Status: DisposedITAT Bangalore18 Nov 2022AY 2017-18
For Appellant: Shri Mahveer C Jain, A.RFor Respondent: Shri Binod Kumar Singh, D.R
Section 143(3)Section 144BSection 144C(13)

…IT(TP)A No.190/Bang/2022 M/s. Radisys India Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER IT(TP)A No.190/Bang/2022 Assessment Year: 2017-18 M/s. Radisys India Limited (formerly known as Radisys India Private Limited) 6th Floor, Electra Wing B Deputy Commissioner of Exora Business Park Income-tax Sarjapur Circle-3(1)(1) Vs. Marathahali Bangalore Outer Ring Road & Bengaluru 560 103 NFAC, Delhi Karnataka PAN NO : AACCC3169M APPELLANT RESPONDENT Appellant by : Shri Mahveer C Jain, A.R. Respondent…

Technocon Constructions & Infrastructure Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-7(1)(1) Represented by Assistant Director of Income Tax, CPC, Bangalore

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

ITA 985/BANG/2022[2018-19]Status: DisposedITAT Bangalore15 Nov 2022AY 2018-19

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

For Appellant: Sri.Rajgopal, ARFor Respondent: Sri.K.R.Narayana, Addl.CIT-DR
Section 139(1)Section 143(1)Section 250Section 30Section 32Section 36Section 36(1)(va)Section 438Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “B”, BANGALORE Before Shri George George K, JM & Shri Laxmi Prasad Sahu, AM ITA No.985/Bang/2022 : Asst.Year 2018-2019 M/s.Technocon Constructions & The Deputy Commissioner of Infrastructure Private Limited Income-tax, Circle 7(1)(1) v. Bangalore. SF 9 & 10 Karuna Complex Sampige Road, Malleshwaram Bengaluru – 560 003. PAN : AADCT0284F. (Appellant) (Respondent) Appellant by : Sri.Rajgopal, AR Respondent by : Sri.K.R.Narayana, Addl.CIT-DR Date of Pronouncement : 15.11.2022 Date of Hearing : 15.11.2022 O R D E R Per George George K, JM : This appeal at the in…

Mayur Uniquoters Limited, Jaipur vs. Commissioner of Income Tax NFAC, New Delhi

Appeals of the assesse are disposed of in the terms indicated as above

ITA 2/JPR/2022[2018-19]Status: DisposedITAT Jaipur09 Nov 2022AY 2018-19
For Appellant: Shri S. S. Nagar, C.AFor Respondent: MonishaChoudhary, JCIT
Section 14ASection 234CSection 80Section 80J

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH-A, JAIPUR JhlanhixkslkbZ] U;kf;dlnL; ,oaMkWa- ,e- ,y- ehuk] ys[kklnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & DR. M. L. MEENA, AM vk;djvihy la-@ITA No. 02/JP/2022 fu/kZkj.ko"kZ@Assessment Year: 2018-19 MayurUniquoters Ltd., cuke Commissioner of Income Tax Vs. Jaitpura, Jaipur Sikar Road NFAC, New Delhi Jaitpura, Jaipur, Rajasthan India LFkk;hys[kk la-@thvkbZvkj la-@PAN No: AAECM 1727F vihykFkhZ@Appellant izR;FkhZ@Respondent vk;djvihy la-@ITA No. 212/JP/2022 fu/kZkj.ko"kZ@Assessment Year: 2019-20 MayurUniquoters Ltd.,…

Mresult Services Private Limited, Bngalore vs. Deputy Commissioner of Income Tax, Circle-4(1)(1), Bengaluru

The appeal is dismissed as withdrawn

ITA 953/BANG/2022[2019-20]Status: DisposedITAT Bangalore09 Nov 2022AY 2019-20

Bench: Smt. Beena Pillai & Ms. Padmavathy Sassessment Year : 2019-20

For Appellant: NoneFor Respondent: Shri K.R. Narayana, Addl.CIT(DR)(ITAT), Bengaluru
Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER Assessment year : 2019-20 MResult Services Pvt. Ltd., Vs. The Deputy Commissioner 504-506, 5th Floor, West Wing, of Income Tax, Raheja Towers, M.G. Road, Circle 4(1)(1), Bangalore – 560 001. Bangalore. PAN: AADCM 9518M APPELLANT RESPONDENT Appellant by : None Respondent by : Shri K.R. Narayana, Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 09.11.2022 Date of Pronouncement : 09.11.2022 O R D E R Per Padmavathy S., Accountant Member This appeal by the assessee is agains…

Aziz Khan, Abu Road vs. ITO, Abu

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

ITA 37/JODH/2022[2019-20]Status: DisposedITAT Jodhpur03 Nov 2022AY 2019-20

Bench: Shri B. R. Baskaran & Shri Sandeep Gosainshri Aziz Khan Vs The Ito Abu Road Abu

Section 143(1)Section 154Section 36(1)(va)Section 43B

…en sustained by the ld. CIT(A). However, the Bench noted that the assessee has deposited employees contribution towards PF & ESI before due date of filing of return. Recently, the Hon’ble Supreme Court has 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. Accordingly, in view of the aforesaid judgement of Hon’ble Suprem…

Central 4 Secure Solutions, Udaipur vs. ITO, Ward-1(1), Udaipur

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

ITA 27/JODH/2022[2018-19]Status: DisposedITAT Jodhpur03 Nov 2022AY 2018-19

Bench: Shri B. R. Baskaran & Shri Sandeep Gosainm/S. Central 4 Secure Solutions Vs The Ito Udiapur Ward-1, Udaipur

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

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SHRI SANDEEP GOSAIN, JUDICIAL MEMBER M/s. Central 4 Secure Solutions Vs The ITO Udiapur Ward-1, Udaipur (Appellant) (Respondent) PAN NO. AAIFC 8675 P Assessee By Shri Yogesh Pokharna, CA Revenue By Shri Venkatesh V (JCIT-DR) Date of hearing 2/11/2022 Date of 3/11/2022 Pronouncement O R D E R PER: SANDEEP GOSAIN, JM This is an appeal filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi dated 26-10-2021 for the assessment year 2018-19 wherein the solit…

Acme Industries, Bhilwara vs. ACIT, Circle, Bhilwara

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 25/JODH/2022[2018-19]Status: DisposedITAT Jodhpur02 Nov 2022AY 2018-19

Bench: Shri B. R. Baskaran & Shri Sandeep Gosain

Section 143(1)Section 154Section 36(1)(va)Section 43B

…missed this ground of the assessee. However, it is noted that the assessee has deposited employees contribution towards PF & ESI before due date of filing of return. Recently, the Hon’ble Supreme Court has 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 5 ACME INDUSTRIES VS ACIT, CIRCLE, BHILWARA specified u/s 36(1)(va) of the Act shall apply for determination of deductibility of employee’s contribution to PF/ESI. Accordingly, in view…

Rohitash Kumar, Sriganganagar vs. DCIT, CPC / ITO, Ward-4, Sriganganagar

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

ITA 22/JODH/2022[2018-19]Status: DisposedITAT Jodhpur02 Nov 2022AY 2018-19

Bench: Shri B. R. Baskaran & Shri Sandeep Gosain

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

…missed this ground of the assessee. However, it is noted that the assessee has deposited employees contribution towards PF & ESI before due date of filing of return. Recently, the Hon’ble Supreme Court has 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. Accordingly, in view of the aforesaid judgement of Hon’ble Suprem…

Durga Purohit, Udaipur vs. ITO, Ward-2(1), Udaipur

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

ITA 131/JODH/2022[2020-21]Status: DisposedITAT Jodhpur02 Nov 2022AY 2020-21

Bench: Shri B. R. Baskaran & Shri Sandeep Gosain

Section 143(1)Section 154Section 2(24)(x)Section 36(1)(va)Section 43B

…ed this ground of the assessee. However, the Bench noted that the assessee has deposited employees contribution towards PF & ESI before due date of filing of return. Recently, the Hon’ble Supreme Court has 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. Accordingly, in view of the aforesaid judgement of Hon’ble Suprem…

Roshan Lal Bohra, Pali vs. ADIT, CPC / ITO, Ward-2, Pali

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

ITA 12/JODH/2022[2019-20]Status: DisposedITAT Jodhpur02 Nov 2022AY 2019-20

Bench: Shri B. R. Baskaran & Shri Sandeep Gosain

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

…missed this ground of the assessee. However, it is noted that the assessee has deposited employees contribution towards PF & ESI before due date of filing of return. Recently, the Hon’ble Supreme Court has 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. Accordingly, in view of the aforesaid judgement of Hon’ble Suprem…

Jai Prakash Ramawat, Jaipur vs. ADIT, CPC, Bengalore

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 8/JPR/2022[2018-19]Status: DisposedITAT Jodhpur01 Nov 2022AY 2018-19

Bench: Shri B. R. Baskaran & Shri Sandeep Gosain

Section 36(1)(va)Section 43B

…round of the respective assessee’s. However, it is noted that the assessee has deposited employees contribution towards PF & ESI before due date of filing of return. Recently, the Hon’ble Supreme Court has 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. Accordingly, in view of the aforesaid judgement of Hon’ble Suprem…

Anand Swaroop Menawat, Jodhpur vs. CPC, Bengalurue / ACIT/DCIT, Circle, Jodhpur

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 7/JODH/2022[2018-19]Status: DisposedITAT Jodhpur01 Nov 2022AY 2018-19

Bench: Shri B. R. Baskaran & Shri Sandeep Gosain

Section 143(1)Section 154Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SHRI SANDEEP GOSAIN, JUDICIAL MEMBER ITA No. 7 & 8/Jodh/22 (ASSESSMENT YEAR- 2018-19 & 2019-20) Shri Anand Swaroop Menawat Vs The ACIT 27-C, Pokaran House, Opp. UIT CIRCLE Jodhpur JODHPUR (Appellant) (Respondent) PAN NO. ADXPM 3213 H Assessee By Shri Rajendra Jain, Advocate Revenue By Shri Venkatesh V (JCIT-DR) Date of hearing 01/11/2022 Date of 2 /11/2022 Pronouncement O R D E R PER: SANDEEP GOSAIN, JM Both these appeals have been filed by the assessee against two different orders of the ld. CIT(A…

Baba Bearings Pvt Ltd, Boranada vs. DCIT, Bangalore

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

ITA 59/JODH/2022[2018-2019]Status: DisposedITAT Jodhpur01 Nov 2022AY 2018-2019

Bench: Shri B. R. Baskaran & Shri Sandeep Gosain

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

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SHRI SANDEEP GOSAIN, JUDICIAL MEMBER ITA No. 59/Jodh/22 (ASSESSMENT YEAR- 2018-19 ) M/s. Baba Bearings Pvt. Ltd Vs The ITO F-93 & 94, Industrial Area Ward -3 (3) Boranada, Jodhpur-342 001 JODHPUR (Appellant) (Respondent) PAN NO. AAACB 5639 B Assessee By Shri G.S.Mehta, CA Revenue By Shri Venkatesh V (JCIT-DR) Date of hearing 01/11/2022 Date of 2 /11/2022 Pronouncement O R D E R PER: SANDEEP GOSAIN, JM This is an appeal filed by the assessee against order of the ld. CIT(A), National Faceless Appeal…

M/S M/S Nav Bharat Press, Raipur (Cg) vs. The Asstt. Commissioner of Income Tax 3(1), Raipur (Cg)

In the result, appeal of the assessee in ITA No

ITA 6/BIL/2017[2013-14]Status: DisposedITAT Raipur31 Oct 2022AY 2013-14

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita No.06/Rpr/2017 & आयकर अऩीऱ सं./Ita No.162/Rpr/2019 (ननधाारण वषा / Assessment Year :2013-2014 & 2015-2016) M/S Nava Bharat Press, Vs Acit, Cirlce-3(1), Raipur Press Complex, G.E.Road, Raipur (C.G.) Pan No. : Aadfn 0350 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri Mahavir Atal & Shri Sudhir Baheti, CAsFor Respondent: Shri G.N.Singh, Sr. DR
Section 14ASection 36Section 36(1)(iii)Section 36(1)(va)

…आयकर अऩीऱीय अधधकरण, रायऩुर न्यायऩीठ, रायऩुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR श्री रविश सूद, न्याययक सदस्य एवं श्री अरुण खोड़वऩया, ऱेखा सदस्य के समक्ष । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अऩीऱ सं./ITA No.06/RPR/2017 AND आयकर अऩीऱ सं./ITA No.162/RPR/2019 (ननधाारण वषा / Assessment Year :2013-2014 & 2015-2016) M/s Nava Bharat Press, Vs ACIT, Cirlce-3(1), Raipur Press Complex, G.E.Road, Raipur (C.G.) PAN No. : AADFN 0350 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee by : Shri Mahavir Atal & Shri Sudhir Baheti, CAs राजस्व की ओर से /Revenue…

Brainware Consultancy Pvt Ltd, Kolkata vs. DCIT, Cir. 10, Kolkata

In the result, appeal of the assessee is dismissed

ITA 89/KOL/2021[2012-13]Status: DisposedITAT Kolkata31 Oct 2022AY 2012-13

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2012-13 Brainware Consultancy Deputy Commissioner Of Pvt. Ltd., Plot – Y8, Block- Vs Income Tax, Circle-10, Ep, Sector-V, Salt Lake, . Kolkata. Kolkata-700 091. (Pan: Aabcb0753D) (Appellant) (Respondent)

For Appellant: Shri Dipankar Guha, AdvocateFor Respondent: Smt. Ranu Biswas, Addl. CIT, DR
Section 154Section 2(24)Section 3Section 36(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA आयकर अपीलीय अधीकरण, "यायपीठ – “C” कोलकाता, BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2012-13 Brainware Consultancy Deputy Commissioner of Pvt. Ltd., Plot – Y8, Block- Vs Income Tax, Circle-10, EP, Sector-V, Salt Lake, . Kolkata. Kolkata-700 091. (PAN: AABCB0753D) (Appellant) (Respondent) Present for: Appellant by : Shri Dipankar Guha, Advocate Respondent by : Smt. Ranu Biswas, Addl. CIT, DR Date of Hearing : 15.09.2022 Date of Pronouncement : 31.10.2022 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMB…

M/S Shristi Infrastructure Development Corporation Ltd., Kolkata vs. A.C.I.T., Circle-11(2), Kolkata

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

ITA 1228/KOL/2019[2012-13]Status: DisposedITAT Kolkata31 Oct 2022AY 2012-13

Bench: Shri Sanjay Garg & Shri Girish Agrawal]

Section 143(3)Section 14ASection 2(24)Section 3Section 36(1)Section 36(1)(va)Section 43B

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘‘सी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA "ी संजय गग" "या"यक सद"यएवं "ी "गर"श अ"वाल लेखा सद"यके सम" [Before Shri Sanjay Garg, Judicial Member & Shri Girish Agrawal, Accountant Member] I.T.A. No. 1228/Kol/2019 Assessment Year :2012-13 M/s Shristi Infrastructure Vs. ACIT, Circle-11(2), Kolkata Development Corporation Ltd. (Formerly known as M/s Shristi Housing Development Ltd.), Plot No.X-1, 2 and 3, Block-EP, Sector-V, Salt Lake City, Kolkata-700091. (PAN: AAMCS 2124 A) Appellant / (अपीलाथ ) Respondent / ("#यथ ) Date of Hearing / 15.09.2022 सुनवाई क'…

Pandurang Rama Poojari, Mumbai vs. National Faceless Appeal Centre Delhi, Delhi

In the result appeal filed by the assessee is dismissed

ITA 1317/MUM/2022[2018-2019]Status: DisposedITAT Mumbai31 Oct 2022AY 2018-2019

Bench: Shri Prashant Maharishi, Am Pandurang Rama Poojari National Faceless Appeal Nasreen Mazil, Gujarati Centre Mandal Road, Vile Parle (E), Vs. Delhi, Mumbai 400 020 Mumbai- 400 057 (Appellant) (Respondent) Pan No. Aabpp5890L Assessee By : Shri. Jigar Sangani Revenue By : Shri. Ujjawal Chavan. (Sr Ar) Date Of Hearing: 20.09.2022. Date Of Pronouncement: 31.10.2022. O R D E R

For Appellant: Shri. Jigar SanganiFor Respondent: Shri. Ujjawal Chavan. (SR AR)
Section 143Section 2(24)Section 2(24)(x)Section 3Section 36Section 36(1)Section 36(1)(VA)Section 36(1)(va)Section 43Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM Pandurang Rama Poojari National Faceless Appeal Nasreen Mazil, Gujarati Centre Mandal Road, Vile Parle (E), Vs. Delhi, Mumbai 400 020 Mumbai- 400 057 (Appellant) (Respondent) PAN No. AABPP5890L Assessee by : Shri. Jigar Sangani Revenue by : Shri. Ujjawal Chavan. (SR AR) Date of hearing: 20.09.2022. Date of pronouncement: 31.10.2022. O R D E R PER PRASHANT MAHARISHI, AM: 01. This appeal is filed by the assessee against the order passed by the National faceless appeal Centre Delhi for assessment year 2018 – 19 on 18/4/20…

ACIT-13(1) (2), Mumbai vs. Oommen Chackalyil Chacko, Mumbai

In the result, the appeal is allowed for statistical purposes

ITA 1620/MUM/2022[2019-20]Status: DisposedITAT Mumbai28 Oct 2022AY 2019-20
For Appellant: Shri Kedar PhadkeFor Respondent: Shri Santhil Kumaran
Section 143(1)Section 36(1)(va)Section 43B

…ance Corporation (ESIC). The CIT(A) had deleted the addition by following the judgment of the Hon’ble Bombay High Court and the decisions of the Tribunal. However, recently, the Hon’ble Supreme Court has, in the case of Checkmate Services Pvt. Ltd. vs. CIT-1: 143 Taxmann.com 178 (SC)/ Civil Appeal No. 833 of 2016, held that the provision of Section 43B of the Act shall not apply to employees contribution to PF/ESI, and the due date specified under Section 36(1)(va) of the Act shall apply for determination of deductibility of employees’ contribution to PF/ESI. Accordingly, in view of the aforesaid judgment of the…