RAMA CONSTRUCTION COMPANY, DELHI V. DCIT, Spl. Range-12, Delhi

ITA 209/DEL/2023

AI Insights

The case involves Rama Construction Company, which appealed against the order of the CIT(A)-30, New Delhi, concerning the Assessment Year 2017-18. The sole issue in the appeal was the confirmation of disallowance of Rs. 10,67,378 on account of late payment of Provident Fund contributions. The Tribunal examined the timing of the Provident Fund contributions made by the assessee and referenced the Supreme Court's decision in Checkmate Services Pvt. Ltd. to conclude that the late payment, despite being before the return filing deadline, was not permissible under the law.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 129199 (ITAT-DELHI)
• Duration Of Justice: 7 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-09-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Next Hearing Date: 18-09-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 30-01-2023
• Other Referred Cases: Checkmate Services Pvt. Ltd. in 440 ITR 518
• Laws Referred To: Provident Fund Act, 440 ITR 518
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

ITA No.-209/Del/2023 Rama Construction company . Page 1 of 3 IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘F’: NEW DELHI) BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No:- 209/Del/2023 ( Assessment Year: 2017-18) Rama Construction Company, H-240 Ashok Vihar Delhi- 110052. Vs. DCIT, Spl. Range-12, New Delhi. PAN No: AAIFR9417N APPELLANT RESPONDENT Assessee by : Sh. Himanshi Mittal, CA Revenue by : Shri Vivek Vardhan, Sr. DR Date of Hearing : 19.09.2023 Date of Pronouncement : 19.09.2023 ORDER PER N.K. BILLAIYA, AM This appeal by the assessee is preferred against the order of the CIT(A)-30, New Delhi, dated 24.11.2021 pertaining to AY 2017-18. 2. The Solitary grievance of the assessee is that the CIT(A) erred in confirming the disallowance on account of late payment of Provident Fund amounting to Rs. 10,67,378/-. ITA No.-209/Del/2023 Rama Construction company . Page 2 of 3 3. We have carefully perused the orders of the authorities below. There is no dispute that the assessee deposited the employee contribution after the due date given in the specified act. The contention of the Counsel that the amount has been deposited before the due date of filing of the return is of no use as this quarrel has been now well settled by the Hon’ble Supreme Court in the case of Checkmate Services Pvt. Ltd. in 440 ITR 518. Respectfully following the same, the appeal is dismissed. 4. In the result, appeal of the assessee is dismissed. Order pronounced in the open court on 19.09.2023. Sd/- Sd/- (ASTHA CHANDRA) (N.K. BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 19/09/2023. Pooja/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI ITA No.-209/Del/2023 Rama Construction company . Page 3 of 3 Date of dictation 19/9/23 Date on which the typed draft is placed before the dictating Member Date on which the typed draft is placed before the Other Member Date on which the approved draft comes to the Sr. PS/PS Date on which the fair order is placed before the Dictating Member for pronouncement Date on which the fair order comes back to the Sr. PS/PS Date on which the final order is uploaded on the website of ITAT Date on which the file goes to the Bench Clerk Date on which the file goes to the Head Clerk The date on which the file goes to the Assistant Registrar for signature on the order Date of dispatch of the Order