Ratul Dutta, Kolkata V. ADIT-CPC, ITO,50(1) , Kolkata

ITA 253/KOL/2023

AI Insights

The case involves Ratul Dutta, the appellant, contesting an order from the National Faceless Appeal Centre, Delhi, which confirmed a disallowance made under Section 43B of the Income Tax Act, 1961. The disallowance pertained to Rs. 13,26,510, which represented employees' contributions to PF & ESI that were not deposited within the statutory due dates. The Tribunal examined the arguments and evidence presented, including the Supreme Court's precedent, and concluded that the contributions, being delayed, could not be allowed as deductions under the Act.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 132662 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-07-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 04-07-2023
• Assessment Year: 2020-2021
• Appeal Filed On: 26-03-2023
• Other Referred Cases: Chekmate Services Pvt. Ltd. Vs. CIT (2022) 143 taxmann.com 178 (SC)
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 43B; 250

Judgement Text

| आयकर अपीलीय अिधकरण ᭠यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, KOLKATA BEFORE DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER & SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER I.T.A. No. 253/Kol/2023 Assessment Year: 2020-21 Ratul Dutta 24, AC Sarkar Road Kolkata - 700076 [PAN : AKJPD8614Q] Vs ADIT – CPC, Bangalore अपीलाथᱮ/ (Appellant) ᮧ᭜ यथᱮ/ (Respondent) Assessee by : Shri Swati Baid, FCA Revenue by : Mr/Ms S. Datta, CIT D/R सुनवाई कᳱ तारीख/Date of Hearing : 05/07/2023 घोषणा कᳱ तारीख /Date of Pronouncement: 14/07/2023 आदेश/O R D E R PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The present appeal is directed at the instance of the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter the “ld. CIT(A)”) dt. 06/02/2023, passed u/s 250 of the Income Tax Act, 1961 (“the Act”) for the Assessment Year 2020-21. 2. The sole grievance of the assessee is that the ld. CIT(A) erred in confirming the disallowance made u/s 43B of the Act at Rs. 13,26,510/- on account of employees’ contribution to PF & ESI. 3. We have heard rival contentions and perused the material placed before us. It is an admitted fact that the alleged sum was paid after the due date prescribed under the relevant Act. The Hon’ble Supreme Court in the case of Chekmate Services Pvt. Ltd. Vs. CIT (2022) 143 taxmann.com 178 (SC) has held that “deduction u/s 36(1)(va) in respect of delayed deposit of amount collected towards employees’ 2 I.T.A. No. 253/Kol/2023 Assessment Year: 2020-21 Ratul Dutta contribution to PF cannot be claimed when deposited within the due date of filing of return even when read with Section 43B of the Income-tax Act,1961.” Accordingly, the sum is not allowable u/s 36(1)(va) of the Act and is deemed to be income u/s 2(24)(x) of the Act. Accordingly, we dismiss all the effective grounds raised by the assessee. 4. In the result, appeal of the assessee is dismissed. Order pronounced in the Court on 14 th July, 2023 at Kolkata. Sd/- Sd/- (SONJOY SARMA) (DR. MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER Kolkata, Dated 14/07/2023 *SC SrPs आदेश कᳱ ᮧितिलिप अᮕेिषत/Copy of the Order forwarded to : 1. अपीलाथᱮ / The Assessee 2. ᮧ᭜यथᱮ / The Respondent 3. संबंिधत आयकर आयुᲦ / Concerned Pr. CIT 4. आयकर आयुᲦ)अपील (/ The CIT(A)- 5. िवभागीय ᮧितिनिध ,आयकर अपीलीय अिधकरण, कोलकाता/DR,ITAT, Kolkata, 6. गाडᭅ फाई/ Guard file. आदेशानुसार/ BY ORDER, TRUE COPY Assistant Registrar आयकर अपीलीय अिधकरण ITAT, Kolkata