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

Rajesh Kumar Garg, Delhi vs. ACIT, Circle-49(1), Delhi

ITA 971/DEL/2025[2022-23]Status: DisposedITAT Delhi22 Aug 2025AY 2022-23

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishra

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

…easoning that the issue of disallowance/addition in respect of employees' contribution to the PF and ESI was a disputed issue and that was why this issue reached upto the Hon'ble Supreme Court, who in the case of Checkmate Services Private Limited reported in 448 ITR 518 had held as under: “53. The distinction between an employer's contribution which is its primary liability under law – in terms of Section 36(1)(iv), and its liability to deposit amounts received by it or deducted by it (Section 36(1)(va)) is, thus crucial. The former forms part of the employers' income, and the later retains its character as an…

Rajesh Kumar Garg, Delhi vs. ACIT, Circle-49(1), Delhi

ITA 970/DEL/2025[2020-21]Status: DisposedITAT Delhi22 Aug 2025AY 2020-21

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishra

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

…easoning that the issue of disallowance/addition in respect of employees' contribution to the PF and ESI was a disputed issue and that was why this issue reached upto the Hon'ble Supreme Court, who in the case of Checkmate Services Private Limited reported in 448 ITR 518 had held as under: “53. The distinction between an employer's contribution which is its primary liability under law – in terms of Section 36(1)(iv), and its liability to deposit amounts received by it or deducted by it (Section 36(1)(va)) is, thus crucial. The former forms part of the employers' income, and the later retains its character as an…

Sunrise Facilitators Private Limited, Chandigarh vs. Dy. Commissioner of Income Tax, Panchkula

ITA 689/CHANDI/2023[2019-20]Status: DisposedITAT Chandigarh18 Aug 2025AY 2019-20

Bench: Hon’Ble Shri Laliet Kumar, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita No.689/Chandi/2023 (िनधा"रण वष" / Assessment Year: 2019-20) M/S Sunrise Facilitators Pvt. Ltd. Dcit Circle बनाम/ Vs. 2238/5B, Shanti Nagar Aaykar Bhawan, Manimajra, Chandigarh. Sector 2, Panchkula "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaics-0850-M (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Parikshit Aggarwal (Ca) – Ld. Ar ""थ"कीओरसे/Respondent By : Smt. Priyanka Dhar (Addl. Cit) – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 06-08-2025 घोषणाकीतारीख /Date Of Pronouncement : 18-08-2025. आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Assessee For Assessment Year (Ay) 2019-20 Arises Out Of An Order Of Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Cit(A)] Dated 18-08-2022 In The Matter Of An Intimation Issued By Cpc U/S 143(1) On 15-09-2020 Disallowing Late Payment Of Employees’ Contribution To Pf / Esi For Rs.161.54 Lacs U/S 36(1)(Va) R.W.S. 2(24)(X) As Reported By Tax Auditor In Tax Audit Report. The Ld. Cit(A)

For Appellant: Shri Parikshit Aggarwal (CA) – Ld. ARFor Respondent: Smt. Priyanka Dhar (Addl. CIT) – Ld. Sr. DR
Section 143(1)Section 2(24)(x)Section 36(1)(iv)Section 36(1)(va)Section 43B

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHANDIGARH PHYSICAL HEARING BEFORE HON’BLE SHRI LALIET KUMAR, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.689/CHANDI/2023 (िनधा"रण वष" / Assessment Year: 2019-20) M/s Sunrise Facilitators Pvt. Ltd. DCIT Circle बनाम/ Vs. 2238/5B, Shanti Nagar Aaykar Bhawan, Manimajra, Chandigarh. Sector 2, Panchkula "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAICS-0850-M (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant by : Shri Parikshit Aggarwal (CA) – Ld. AR ""थ"कीओरसे/Respondent by : Smt. Priyanka Dhar (Addl. CIT) – Ld. Sr. DR सुनवाईकीतारीख/Da…

Osi Digital Private Limited, Hyderabad vs. DCIT., Circle-5(1), Hyderabad

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

ITA 883/HYD/2025[2017-18]Status: DisposedITAT Hyderabad08 Aug 2025AY 2017-18

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita No.883/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2017-18) Osi Digital (P) Ltd Vs. Dy.Cit Hyderabad Circle 5(1) Pan: Aabcn8437G Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: N O N E राज" व "ारा/Revenue By:: Shri Gurprtte Singh, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 06/08/2025 घोषणा की तारीख/Pronouncement: 08/08/2025 आदेश/Order

For Appellant: N O N EFor Respondent: : Shri Gurprtte Singh, Sr. AR

…ITA No 883 of 2025 OSI Digital P Ltd आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ DB-A ‘ Bench, Hyderabad Before Shri Vijay Pal Rao, Vice-President A N D Shri Manjunatha, G. Accountant Member आ.अपी.सं /ITA No.883/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2017-18) OSI Digital (P) Ltd Vs. Dy.CIT Hyderabad Circle 5(1) PAN: AABCN8437G Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: N O N E राज" व "ारा/Revenue by:: Shri Gurprtte Singh, Sr. AR सुनवाई की तारीख/Date of hearing: 06/08/2025 घोषणा की तारीख/Pronouncement: 08/08/2025 आदेश/ORDER Per Vijay Pal Rao, Vice Pr…

Sudhakar Arora, Delhi vs. ADIT, CPC, Bengaluru

In the result, the appeal of the assessee is dismissed

ITA 4584/DEL/2024[2018-19]Status: DisposedITAT Delhi08 Aug 2025AY 2018-19

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2018-19]

Section 143(1)Section 143(1)(a)Section 143(3)Section 36Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘G’: NEW DELHI BEFORE SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER [Assessment Year: 2018-19] Sudhakar Arora, ADIT, 4A-1, Block Shopping Centre, CPC, Bengaluru, Safdarjung Enclave, Vs Karnataka New Delhi-110029 PAN-AADPA8125D Appellant Respondent Appellant by Shri Shailesh Kumar, CA Respondent by Shri Sanjay Sharma, Sr. DR Date of Hearing 14.05.2025 Date of Pronouncement 08.08.2025 ORDER PER BRAJESH KUMAR SINGH, AM, This appeal by the assessee is directed against the order of the Ld. Addl. Commission of Income Tax…

Bharat Benefication & Power Pvt. Ltd., Raigarh vs. Pr.Commissioner of Income Tax (Central), Bhopal

ITA 336/RPR/2025[2018-19]Status: DisposedITAT Raipur07 Aug 2025AY 2018-19

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 336/Rpr/2025 (िनधा"रण वष" Assessment Year: 2018-19)

For Appellant: Shri R. B. Doshi, CAFor Respondent: Shri S. L. Anuragi, CIT-DR
Section 143(3)Section 147Section 263Section 36(1)(va)Section 80G

…आयकरअपीलीयअिधकरण, रायपुर "ायपीठ,रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी पाथ" सारथी चौधर", "ाियक सद" एवं "ीअ"ण खोड़िपया, लेखा सद" के सम" । BEFORE SHRI PARTHA SARATHI CHAUDHURY, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं. / ITA No: 336/RPR/2025 (िनधा"रण वष" Assessment Year: 2018-19) Bharat Benefication & Power Pvt. v Pr. Commissioner of Income Tax s Ltd., Near PHE Water Tank, (Central), Bhopal, Aaykar Bhawan, North Chakardhar Nagar, 48, Arera Hills, Raigarh- 496001 C.G. Bhopal-462011 (M.P.) PAN: AAECB3684L (अपीलाथ"/Appellant) . (""थ" / Respondent) . िनधा"रती की ओर से / Assessee by : Shri R…

Emson Tools Mfg. Corpn. Ltd., Ludhiana vs. DCIT, Circle 1 Ludhiana, Ludhiana

In the result, both the appeals are dismissed

ITA 163/CHANDI/2025[2021-22]Status: DisposedITAT Chandigarh06 Aug 2025AY 2021-22

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos 162 & 163/Chd/2025 "नधा"रण वष" / A.Y : 2020-21 & 2021-22 Emson Tools Mfg. Corpn. Ltd., The Dcit, D-2, Phase – V, Focal Point, Vs Circle – 1, Ludhiana. Ludhiana. "थायी लेखा सं./Pan No: Aaace3698M अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Sarabjit Garg, Ca Revenue By : Shri Vivek Vardhan, Addl.Cit, Sr. Dr Date Of Hearing : 04.08.2025 Date Of Pronouncement : 06.08.2025

For Appellant: Shri Sarabjit Garg, CAFor Respondent: Shri Vivek Vardhan, Addl.CIT, Sr. DR
Section 143(1)Section 36(1)(va)

….Y.2020-21 & 2021-22 3 DCIT. He placed on record copy of this judgement. By virtue of this judgement, ld. counsel for the assessee sought to contend that judgement of Hon'ble Supreme Court in the case of Checkmate Services P. Ltd. & Ors. VS. CIT & Ors. (2022) 448 ITR 518 (SC) is applicable with prospective effect. 6. The ld. DR relied upon orders of Revenue Authorities. 7. On due consideration of the above facts and circumstances, we are of the view that issue in dispute is covered by the Full Bench decision of the Hon'ble Punjab & Haryana High Court rendered in the case of CIT Vs Aruna Luthra reported in 254 I…

Emson Tools Mfg. Corpn. Ltd., Ludhiana vs. DCIT, Circle 1, Ludhiana

In the result, both the appeals are dismissed

ITA 162/CHANDI/2025[2020-21]Status: DisposedITAT Chandigarh06 Aug 2025AY 2020-21

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos 162 & 163/Chd/2025 "नधा"रण वष" / A.Y : 2020-21 & 2021-22 Emson Tools Mfg. Corpn. Ltd., The Dcit, D-2, Phase – V, Focal Point, Vs Circle – 1, Ludhiana. Ludhiana. "थायी लेखा सं./Pan No: Aaace3698M अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Sarabjit Garg, Ca Revenue By : Shri Vivek Vardhan, Addl.Cit, Sr. Dr Date Of Hearing : 04.08.2025 Date Of Pronouncement : 06.08.2025

For Appellant: Shri Sarabjit Garg, CAFor Respondent: Shri Vivek Vardhan, Addl.CIT, Sr. DR
Section 143(1)Section 36(1)(va)

….Y.2020-21 & 2021-22 3 DCIT. He placed on record copy of this judgement. By virtue of this judgement, ld. counsel for the assessee sought to contend that judgement of Hon'ble Supreme Court in the case of Checkmate Services P. Ltd. & Ors. VS. CIT & Ors. (2022) 448 ITR 518 (SC) is applicable with prospective effect. 6. The ld. DR relied upon orders of Revenue Authorities. 7. On due consideration of the above facts and circumstances, we are of the view that issue in dispute is covered by the Full Bench decision of the Hon'ble Punjab & Haryana High Court rendered in the case of CIT Vs Aruna Luthra reported in 254 I…

Asst.Commissioner of Income Taxcentral Circle-2(4), Mumbai vs. Jyothy Labs Limited, Mumbai

In the result, the captioned appeals by the revenue are partly allowed and cross-objections are allowed in part for statistical purposes

ITA 3885/MUM/2025[2018-19]Status: DisposedITAT Mumbai06 Aug 2025AY 2018-19

Bench: Shri Saktijit Dey, Hon’Ble & Shri Narendra Kumar Billaiya, Hon’Ble

For Appellant: Shri J D Mistri, A/RFor Respondent: Shri Vivek Perampurna, CIT D/R
Section 131Section 133ASection 143(2)Section 80I

…f delay in deposit of employees share of contribution to provident fund (PF). This issue has now been settled by the Hon’ble Supreme Court in favour of the revenue and against the assessee in the case of Checkmate Services P. Ltd. & Ors. vs. CIT & Ors. (2022) 448 ITR 518 (SC). Respectfully following the same, Ground No. 9 is dismissed. 21. There is a grievance of not allowing the TDS credit and not allowing the set off of MAT credit available. These issues are restored to the files of the AO with a direction to allow the TDS credit after verification as per the provisions of law and allow the MAT credit available…

Assistant Commissioner of Income Tax, Central Circle2, 4 Mumbai, Mumbai vs. Jyothy Labs Limited, Mumbai

In the result, the captioned appeals by the revenue are partly allowed and cross-objections are allowed in part for statistical purposes

ITA 3884/MUM/2025[2017-18]Status: DisposedITAT Mumbai06 Aug 2025AY 2017-18

Bench: Shri Saktijit Dey, Hon’Ble & Shri Narendra Kumar Billaiya, Hon’Ble

For Appellant: Shri J D Mistri, A/RFor Respondent: Shri Vivek Perampurna, CIT D/R
Section 131Section 133ASection 143(2)Section 80I

…f delay in deposit of employees share of contribution to provident fund (PF). This issue has now been settled by the Hon’ble Supreme Court in favour of the revenue and against the assessee in the case of Checkmate Services P. Ltd. & Ors. vs. CIT & Ors. (2022) 448 ITR 518 (SC). Respectfully following the same, Ground No. 9 is dismissed. 21. There is a grievance of not allowing the TDS credit and not allowing the set off of MAT credit available. These issues are restored to the files of the AO with a direction to allow the TDS credit after verification as per the provisions of law and allow the MAT credit available…

Assistant Commissioner of Income Tax, Central Circle2, 4 Mumbai, Mumbai vs. Jyothy Labs Limited, Mumbai

In the result, the captioned appeals by the revenue are partly allowed and cross-objections are allowed in part for statistical purposes

ITA 3883/MUM/2025[2021-22]Status: DisposedITAT Mumbai06 Aug 2025AY 2021-22

Bench: Shri Saktijit Dey, Hon’Ble & Shri Narendra Kumar Billaiya, Hon’Ble

For Appellant: Shri J D Mistri, A/RFor Respondent: Shri Vivek Perampurna, CIT D/R
Section 131Section 133ASection 143(2)Section 80I

…f delay in deposit of employees share of contribution to provident fund (PF). This issue has now been settled by the Hon’ble Supreme Court in favour of the revenue and against the assessee in the case of Checkmate Services P. Ltd. & Ors. vs. CIT & Ors. (2022) 448 ITR 518 (SC). Respectfully following the same, Ground No. 9 is dismissed. 21. There is a grievance of not allowing the TDS credit and not allowing the set off of MAT credit available. These issues are restored to the files of the AO with a direction to allow the TDS credit after verification as per the provisions of law and allow the MAT credit available…

Assistant Commissioner of Income Tax, Central Circle2, 4 Mumbai, Mumbai vs. Jyothy Labs Limited, Mumbai

In the result, the captioned appeals by the revenue are partly allowed and cross-objections are allowed in part for statistical purposes

ITA 3882/MUM/2025[2023-24]Status: DisposedITAT Mumbai06 Aug 2025AY 2023-24

Bench: Shri Saktijit Dey, Hon’Ble & Shri Narendra Kumar Billaiya, Hon’Ble

For Appellant: Shri J D Mistri, A/RFor Respondent: Shri Vivek Perampurna, CIT D/R
Section 131Section 133ASection 143(2)Section 80I

…f delay in deposit of employees share of contribution to provident fund (PF). This issue has now been settled by the Hon’ble Supreme Court in favour of the revenue and against the assessee in the case of Checkmate Services P. Ltd. & Ors. vs. CIT & Ors. (2022) 448 ITR 518 (SC). Respectfully following the same, Ground No. 9 is dismissed. 21. There is a grievance of not allowing the TDS credit and not allowing the set off of MAT credit available. These issues are restored to the files of the AO with a direction to allow the TDS credit after verification as per the provisions of law and allow the MAT credit available…

Assistant Commissioner of Income Tax, Central Circle2, 4 Mumbai, Mumbai vs. Jyothy Labs Limited, Mumbai

In the result, the captioned appeals by the revenue are partly allowed and cross-objections are allowed in part for statistical purposes

ITA 3881/MUM/2025[2022-23]Status: DisposedITAT Mumbai06 Aug 2025AY 2022-23

Bench: Shri Saktijit Dey, Hon’Ble & Shri Narendra Kumar Billaiya, Hon’Ble

For Appellant: Shri J D Mistri, A/RFor Respondent: Shri Vivek Perampurna, CIT D/R
Section 131Section 133ASection 143(2)Section 80I

…f delay in deposit of employees share of contribution to provident fund (PF). This issue has now been settled by the Hon’ble Supreme Court in favour of the revenue and against the assessee in the case of Checkmate Services P. Ltd. & Ors. vs. CIT & Ors. (2022) 448 ITR 518 (SC). Respectfully following the same, Ground No. 9 is dismissed. 21. There is a grievance of not allowing the TDS credit and not allowing the set off of MAT credit available. These issues are restored to the files of the AO with a direction to allow the TDS credit after verification as per the provisions of law and allow the MAT credit available…

Assistant Commissioner of Income Tax, Central Circle2, 4 Mumbai, Mumbai vs. Jyothy Labs Limited, Mumbai

In the result, the captioned appeals by the revenue are partly allowed and cross-objections are allowed in part for statistical purposes

ITA 3880/MUM/2025[2020-21]Status: DisposedITAT Mumbai06 Aug 2025AY 2020-21

Bench: Shri Saktijit Dey, Hon’Ble & Shri Narendra Kumar Billaiya, Hon’Ble

For Appellant: Shri J D Mistri, A/RFor Respondent: Shri Vivek Perampurna, CIT D/R
Section 131Section 133ASection 143(2)Section 80I

…f delay in deposit of employees share of contribution to provident fund (PF). This issue has now been settled by the Hon’ble Supreme Court in favour of the revenue and against the assessee in the case of Checkmate Services P. Ltd. & Ors. vs. CIT & Ors. (2022) 448 ITR 518 (SC). Respectfully following the same, Ground No. 9 is dismissed. 21. There is a grievance of not allowing the TDS credit and not allowing the set off of MAT credit available. These issues are restored to the files of the AO with a direction to allow the TDS credit after verification as per the provisions of law and allow the MAT credit available…

Asst.Commissioner of Income Taxcentral Circle-2(4), Mumbai vs. Jyothy Labs Limited, Mumbai

In the result, the captioned appeals by the revenue are partly allowed and cross-objections are allowed in part for statistical purposes

ITA 3879/MUM/2025[2019-20]Status: DisposedITAT Mumbai06 Aug 2025AY 2019-20

Bench: Shri Saktijit Dey, Hon’Ble & Shri Narendra Kumar Billaiya, Hon’Ble

For Appellant: Shri J D Mistri, A/RFor Respondent: Shri Vivek Perampurna, CIT D/R
Section 131Section 133ASection 143(2)Section 80I

…f delay in deposit of employees share of contribution to provident fund (PF). This issue has now been settled by the Hon’ble Supreme Court in favour of the revenue and against the assessee in the case of Checkmate Services P. Ltd. & Ors. vs. CIT & Ors. (2022) 448 ITR 518 (SC). Respectfully following the same, Ground No. 9 is dismissed. 21. There is a grievance of not allowing the TDS credit and not allowing the set off of MAT credit available. These issues are restored to the files of the AO with a direction to allow the TDS credit after verification as per the provisions of law and allow the MAT credit available…

Asst. Commissioner of Income Tax, Central Circle-2(4), Mumbai vs. Jyothy Labs Limited, Mumbai

In the result, the captioned appeals by the revenue are partly allowed and cross-objections are allowed in part for statistical purposes

ITA 3863/MUM/2025[2016-17]Status: DisposedITAT Mumbai06 Aug 2025AY 2016-17

Bench: Shri Saktijit Dey, Hon’Ble & Shri Narendra Kumar Billaiya, Hon’Ble

For Appellant: Shri J D Mistri, A/RFor Respondent: Shri Vivek Perampurna, CIT D/R
Section 131Section 133ASection 143(2)Section 80I

…f delay in deposit of employees share of contribution to provident fund (PF). This issue has now been settled by the Hon’ble Supreme Court in favour of the revenue and against the assessee in the case of Checkmate Services P. Ltd. & Ors. vs. CIT & Ors. (2022) 448 ITR 518 (SC). Respectfully following the same, Ground No. 9 is dismissed. 21. There is a grievance of not allowing the TDS credit and not allowing the set off of MAT credit available. These issues are restored to the files of the AO with a direction to allow the TDS credit after verification as per the provisions of law and allow the MAT credit available…

Twopiradian Infotech Private Limited, Kolkata vs. ITO Ward 2(1)-Kol, Kolkata

Appeals are allowed for statistical purposes

ITA 247/KOL/2025[2022-23]Status: DisposedITAT Kolkata04 Aug 2025AY 2022-23

Bench: the Joint Commissioner (Appeals) or the Commissioner of Income Tax (Appeals) under Section 246A of the Income Tax Act, 1961, on 13/02/2024, though belatedly, vide e-Filing Acknowledgement Number: 110773970130224 for the Assessment Year 2021-22 belatedly on the grounds explained WARI the Statement of Facts and Grounds of Appeal.

Section 245Section 246ASection 250Section 253

…n dismissed. However, the Ld. Addl./JCIT(A) has not stopped at the issue of non-condonation of the delay but has also dealt with the merit of the case and held the issue to be against the assessee following the case of Checkmate Services Pvt. Ltd. reported in 448 ITR 518 (SC). In this regard, 4 ITA Nos. 245-247Kol/2025 Twopiradian Infotech Private Limited the pleadings of the assessee regarding the Covid-19 pandemic period and relaxation in the dates for compliance, was not accepted. 2.2 Further, aggrieved, the assessee has approached the ITAT with grounds of appeal which challenge both these actions of the Ld.…

Twopiradian Infotech Private Limited, Kolkata vs. ITO Ward 2(1)-Kol, Kolkata

Appeals are allowed for statistical purposes

ITA 246/KOL/2025[2021-22]Status: DisposedITAT Kolkata04 Aug 2025AY 2021-22

Bench: the Joint Commissioner (Appeals) or the Commissioner of Income Tax (Appeals) under Section 246A of the Income Tax Act, 1961, on 13/02/2024, though belatedly, vide e-Filing Acknowledgement Number: 110773970130224 for the Assessment Year 2021-22 belatedly on the grounds explained WAR the Statement of Facts and Grounds of Appeal.

Section 245Section 246ASection 250Section 253

…n dismissed. However, the Ld. Addl./JCIT(A) has not stopped at the issue of non-condonation of the delay but has also dealt with the merit of the case and held the issue to be against the assessee following the case of Checkmate Services Pvt. Ltd. reported in 448 ITR 518 (SC). In this regard, 4 ITA Nos. 245-247Kol/2025 Twopiradian Infotech Private Limited the pleadings of the assessee regarding the Covid-19 pandemic period and relaxation in the dates for compliance, was not accepted. 2.2 Further, aggrieved, the assessee has approached the ITAT with grounds of appeal which challenge both these actions of the Ld.…

Twopiradian Infotech Private Limited, Kolkata vs. ITO Ward 2(1), Kolkata

Appeals are allowed for statistical purposes

ITA 245/KOL/2025[2020-21]Status: DisposedITAT Kolkata04 Aug 2025AY 2020-21

Bench: the Joint Commissioner (Appeals) or the Commissioner of Income Tax (Appeals) under Section 246A of the Income Tax Act, 1961, on 13/02/2024, though belatedly, vide e-Filing Acknowledgement Number: 110773970130224 for the Assessment Year 2021-22 belatedly on the grounds explained WARI the Statement of Facts and Grounds of Appeal.

Section 245Section 246ASection 250Section 253

…n dismissed. However, the Ld. Addl./JCIT(A) has not stopped at the issue of non-condonation of the delay but has also dealt with the merit of the case and held the issue to be against the assessee following the case of Checkmate Services Pvt. Ltd. reported in 448 ITR 518 (SC). In this regard, 4 ITA Nos. 245-247Kol/2025 Twopiradian Infotech Private Limited the pleadings of the assessee regarding the Covid-19 pandemic period and relaxation in the dates for compliance, was not accepted. 2.2 Further, aggrieved, the assessee has approached the ITAT with grounds of appeal which challenge both these actions of the Ld.…

Hindustan Spimg Engineering Private Limited, Trichy vs. Assistant Director of Income Tax, Trichy

The appeal of the assessee is allowed for statistical purposes

ITA 1344/CHNY/2025[2018-19]Status: DisposedITAT Chennai04 Aug 2025AY 2018-19

Bench: Ms Padmavathy S, Am & Shri Manu Kumar Giri, Jm

For Appellant: Ms. Ankita S. Shah, Advocate &For Respondent: Ms. Gouthami Manivasagam, JCIT
Section 119(2)(b)Section 143(1)Section 154Section 250Section 36Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI BEFORE MS PADMAVATHY S, AM & SHRI MANU KUMAR GIRI, JM I.T.A. No. 1344/Chny/2025 (Assessment Year: 2018-19) Hindustan Spimg Engineering Pvt. Assistant Director of Income Tax, Ltd., No. 43/62, Highways Colony, Circle-1(1), Trichy, New No. 44 Old Subramaniapuram, Trichy, Vs. No.4, Williams Road, Trichy, Tamil Tiruchirappalli,Tamil Nadu-620020. Nadu-620001. PAN: AADCS0190D Appellant) : Respondent) Appellant /Assessee by : Ms. Ankita S. Shah, Advocate & Mr. Avakash C. Jariwala, CA Revenue / Respondent by : Ms. Gouthami Manivasagam, JCIT Date of Hearing : 04.08…