PELICAN EQUIPMENTS , CHENNAI V. ITO , CHE-C-(115) (1), CHENNAI

ITA 1060/CHNY/2022

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The case involved Pelican Equipments, the appellant, contesting the disallowance of late payment of Employees' Contribution to PF/ESI for the Assessment Year 2020-21. The primary legal issue was the interpretation and application of Section 43B read with Section 36(1)(va) and Section 2(24)(x) of the Income Tax Act. During the hearing, no representative appeared for the appellant, and the respondent's argument, supported by a recent Supreme Court decision, prevailed. The tribunal dismissed the appeal, aligning with the Supreme Court's ruling.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 133973 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-01-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 22-01-2023
• Assessment Year: 2020-2021
• Appeal Filed On: 06-12-2022
• Other Referred Cases: Checkmate Services P. Ltd. Vs CIT (Civil Appeal No.2833 of 2016 dated 12.10.2022)
• Laws Referred To: Sec.43B, Sec.36(1)(va), Sec.2(24)(x)
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण ‘बी’ ायपीठ चे ई म । IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी वी. द ु गा1 राव, ाियक सद3 एवं माननीय +ी मनोज कु मार अ8वाल ,लेखा सद3 के सम:। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.1060/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2020-21) Pelican Equipments No.38, II Floor, Burkit Road, Thyagaraya Nagar, Chennai – 600 017. बनाम/ V s. ADIT CPC, Bengaluru. थायी लेखा सं./जीआइ आर सं./P AN /GI R No . AAF FP -0 7 7 1 -Q (अपीलाथ /Appellant) : ( थ / Respondent) अपीलाथ की ओरसे/ Appellant by : None थ की ओरसे/Respondent by : Shri D. Hema Bhupal (JCIT) – Ld. Sr. DR सुनवाई की तारीख/Date of Hearing : 23-01-2023 घोषणा की तारीख /Date of Pronouncement : 23-01-2023 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. In the aforesaid appeal for Assessment Year 2020-21, the sole issue that fall for our consideration is disallowance of late payment of Employees’ Contribution to PF / ESI in terms of Sec.43B r.w.s. 36(1)(va) as well as Sec.2(24)(x). During hearing, none has appeared for assessee. However, as rightly pointed out by Ld. Sr. DR, we find that this issue, on merits, now stood covered against the assessee by the recent decision of Hon’ble Supreme Court in bunch of appeals ITA No.1060/Chny/2022 - 2 - titled as Checkmate Services P. Ltd. Vs CIT (Civil Appeal No.2833 of 2016 dated 12.10.2022). Respectfully following the same, the impugned disallowance stand confirmed. 2. In the result, the appeal stand dismissed. Order pronounced on 23 rd January, 2023. Sd/- (V. DURGA RAO) ाियक सद3 /JUDICIAL MEMBER Sd/- (MANOJ KUMAR AGGARWAL) लेखा सद3 / ACCOUNTANT MEMBER चे*ई / Chennai; िदनांक / Dated : 23-01-2023 EDN/- आदेश की Uितिलिप अ 8ेिषत/Copy of the Order forwarded to : 1. अपीलाथ /Appellant 2. यथ /Respondent 3. आयकर आयु (अपील)/CIT(A) 4. आयकर आयु /CIT 5. िवभागीय ितिनिध/DR 6. गाड फाईल/GF