REJI VARGHESE , CHENNAI V. DCIT, CPC,BANGALORE, BANGALORE

ITA 238/CHNY/2023

AI Insights

This case involves an appeal by Reji Varghese against the order of the Commissioner of Income Tax (Appeals) at the National Faceless Appeal Centre, Delhi, which confirmed the additions made during the assessment year 2018-19. The primary issues in the appeal were the disallowance of the employer's and employee's contributions to PF and ESI. The Tribunal found that the employer's contributions should be re-examined to confirm the payment dates, while the disallowance of the employee's contributions was dismissed based on a precedent set by the Supreme Court.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 134762 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-03-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: A
• Next Hearing Date: 29-03-2023
• Assessment Year: 2018-2019
• Appeal Filed On: 22-02-2023
• Other Referred Cases: M/s. Checkmate Services P. Ltd. v. CIT in Civil Appeal No.2883 of 2016 dated 12.10.2022
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 143(1)

Judgement Text

आयकर अपीलीय अिधकरण, ‘ए’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI ŵी वी. दुगाŊ राव, Ɋाियक सद˟ एवं ŵी मनोज कु मार अŤवाल, लेखा सद˟ के समƗ । Before Shri V. Durga Rao, Judicial Member & Shri Manoj Kumar Aggarwal, Accountant Member आयकर अपील सं./I.T.A. No.238/Chny/2023 िनधाŊरण वषŊ/Assessment Year: 2018-19 Reji Varghese, L-3, Industrial Estate, Guindy, Chennai 600 032. [PAN:AABPV9505E] Vs. The Assistant Commissioner of Income Tax, Non Corporate Circle 15(1), Chennai. (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) अपीलाथŎ की ओर से / Appellant by : Shri R. Venkata Raman, CA ŮȑथŎ की ओर से/Respondent by : Mrs. Jothi Lakshmi Nayak, CIT for Shri AR V Sreenivasan, Addl. CIT सुनवाई की तारीख/ Date of hearing : 30.03.2023 घोषणा की तारीख /Date of Pronouncement : 30.03.2023 आदेश /O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: This appeal filed by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals), (National Faceless Appeal Centre [NFAC], Delhi dated 26.12.2022 relevant to the assessment year 2018-19. 2. Brief facts of the case are that the assessee filed her return of income on 18.09.2018 declaring total income of ₹.96,07,050/- after considering all deductions under chapter VIA for the assessment year I.T.A. No.238/Chny/23 2 2018-19. The assessment has been completed under section 143(1) of the Income Tax Act, 1961 [“Act” in short] by assessing total income of the assessee at ₹.2,63,94,910/-. On appeal, the ld. CIT(A) has confirmed the additions. 3. With regard to the disallowance of employer’s contribution to PF and ESI of ₹.11,81,154/- and ₹.47,817/- respectively are concerned, the ld. Counsel for the assessee has submitted that the Assessing Officer has disallowed even though the remittance was made before filing the return of income and also submitted that the issue may be considered and decided in accordance with law. If the amount is paid before due date of filing of the return of income, the same should be allowed. Accordingly, we remit the matter to the file of the Assessing Officer to examine the date of payments, etc. and decide the issue in accordance with law. 4. So far as disallowance of employee’s contribution to PF and ESI of ₹.9,47,280/- are concerned, the issue is squarely covered against the assessee by the judgement of the Hon’ble Supreme Court in the case of in the case of M/s. Checkmate Services P. Ltd. v. CIT in Civil Appeal No.2883 of 2016 dated 12.10.2022. Accordingly, the ground raised by I.T.A. No.238/Chny/23 3 the assessee is dismissed. 5. In the result, the appeal filed by the assessee is partly allowed for statistical purposes. Order pronounced on 30 th March, 2023 at Chennai. Sd/- Sd/- (MANOJ KUMAR AGGARWAL) ACCOUNTANT MEMBER (V. DURGA RAO) JUDICIAL MEMBER Chennai, Dated, 30.03.2023 Vm/- आदेश की Ůितिलिप अŤेिषत/Copy to: 1. अपीलाथŎ/Appellant, 2.ŮȑथŎ/ Respondent, 3. आयकर आयुƅ (अपील)/CIT(A), 4. आयकर आयुƅ/CIT, 5. िवभागीय Ůितिनिध/DR & 6. गाडŊ फाईल/GF.