Indrapal Mahendra Singh, Ahmedabad V. The ACIT, CPC, Banglore

ITA 232/AHD/2021

AI Insights

The case involves Indrapal Mahendra Singh, the appellant, contesting an order from the National Faceless Appeal Centre (NFAC) which arose from an intimation by the Assistant Director of Income Tax, CPC, Bangalore. The dispute centered on an addition of Rs. 19,16,615 to the appellant's income for the Assessment Year 2019-20, attributed to delayed payments of employees' contributions to Provident Fund and E.S.I.C. The tribunal referenced the judgment of the Gujarat High Court in CIT vs. Gujarat State Road Transport Corporation and the Supreme Court's decision in Checkmate Services P. Ltd. vs. CIT, which collectively established that such contributions must be deposited within the statutory due dates. The tribunal found no grounds to deviate from these established legal precedents and thus dismissed the appeal.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 124702 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 3 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-01-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 01-01-2023
• Assessment Year: 2019-2020
• Appeal Filed On: 30-09-2021
• Other Referred Cases: CIT vs. Gujarat State Road Transport Corporation, Checkmate Services P. Ltd. vs. CIT
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 2; 143(1)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ I. T. A. No . 232/Ahd/20 21 ( नधा रण वष / A ss es sment Year : 2019-20) I n dr a p al M a h en d r a Si ng h 30 2, K u nj B ih ar , N ea r Ma dh u ra m To w e r , Sa hi B a u g h, A h m e d a b a d - 38 00 0 4 बनाम/ Vs . A s st . D ir ec to r o f I nc om e T a x C P C , B a n ga lor e , K a r n a ta ka थायी लेखा सं./जीआइआर सं./P A N / G I R N o . : A N C P S4 7 2 0 J (अपीलाथ /Appellant) . . ( यथ / Respondent) अपीलाथ ओर से /Appellant by : Shri Suresh Gandhi, AR यथ क ओर से / Respondent by : Shri Mukesh Sharma, Sr. D.R. स ु नवाई क तार ख / D a t e o f H e a r i ng 02/01/2023 घोषणा क तार ख /D a t e o f P ro n o u nc e me n t 03/01/2023 O R D E R PER Ms. MADHUMITA ROY - JM: The instant appeal at the instance of the assessee is directed against the order dated 05.08.2021 passed by the National Faceless Appeal Centre (in short ‘NFAC’) arising out of the intimation dated 21.02.2020 passed by the Assistant Director of Income Tax, CPC, Bangalore under Section 143(1) of the Income Tax Act, 1961 (hereinafter referred as to ‘the Act’) for Assessment Year 2019- 20. ITA No. 232/Ahd/2021 (Indrapal Mahendra Singh vs. ACIT) A.Y. 2019-20 - 2 - 2. The addition of Rs. 19,16,615/- on account of delayed payment to employees’ contribution to Provident Fund ( PF) & E.S.I.C. is under challenge before us. 3. Admittedly, the matter is covered against the assessee by the judgment passed by the Hon’ble Gujarat High Court in the case of CIT vs. Gujarat State Road Transport Corporation, (2014) 41 taxmann.com 100. The ratio of the said order was further upheld by the Hon’ble Supreme Court in case of Checkmate Services P. Ltd. vs. CIT in Civil Appeal No. 2833 of 2016 and hence, in view of the ratio laid down in the said matter as the assessee has not deposited the employees’ contribution to PF & E.S.I.C. within the due date under the concerned Act, the assessee’s claim cannot be allowed. Thus, assessee’s appeal is dismissed. 4. In the result, the appeal of assessee is dismissed. This Order pronounced on 03/01/2023 Sd/- Sd/- (WASEEM AHMED) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 03/01/2023 S. K. SINHA True Copy आदेश क त ल प अ े षत/Copy of the Order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent. 3. संबं%धत आयकर आय ु 'त / Concerned CIT 4. आयकर आय ु 'त(अपील) / The CIT(A)- 5. *वभागीय -त-न%ध, आयकर अपील य अ%धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड3 फाईल / Guard file. आदेशान ु सार/ BY ORDER, उप/सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपील$य अ%धकरण, अहमदाबाद / ITAT, Ahmedabad