Appeal details
Counselvise Citation
[2024] 100 COUNSELVISE.COM (IT) 1741 (ITAT-PUNE)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
2 month(s) 24 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
06-06-2024
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
A
Assessment Year
2021-2022
Appeal Filed On
13-03-2024
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “A” BENCH : PUNE BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT AND SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER I.T.A.Nos.500 & 501/PUN./2024 Assessment Years 2020-2021 & 2021-2022 Col. Ashok Kumar Mago (Retd.), Flat No.101, Shrusty Apartment, Magarpatta Road, Hadapsar, Pune – 411 013. Maharashtra. PAN AANPM7316E vs. The DCIT, Circle-7, Bodhi Towers, Salisbury Park, Pune. Maharashtra. (Appellant) (Respondent) For Assessee : -None- For Revenue : Shri Ramnath P. Murkunde Date of Hearing : 05.06.2024 Date of Pronouncement : .06.2024 ORDER PER BENCH : These assessee’s twin appeals for assessment years 2020-2021 & 2021-2022, arise against the National Faceless Appeal Centre [in short the “NFAC”] Delhi’s as many Din and Order Nos.ITBA/NFAC/S/250/2022-23/1046451044(1) and 1059552777(1), dated 22.10.2022 and dated 10.01.2024, in proceedings u/s.143(1) of the Income Tax Act, 1961 (in short “the Act”); respectively. Cases called twice. None appears at assessee’s behest. He is accordingly proceeded ex-parte. 2 ITA.Nos.500 & 501/PUN./2024 2. Coming to the assessee’s sole substantive grievance challenging correctness of both the lower authorities action making sec.36(1)(va) disallowance(s)/addition(s) of ESI & PF contribution(s) of Rs.1,25,52,130/- and Rs.2,10,40,956/- assessment year-wise, respectively, since credited beyond the due date as per the corresponding statutes; but before the due date of filing sec.139(1) returns. Hon’ble apex court’s recent landmark decision in Checkmate Services P. Ltd., & Ors. vs. CIT & Ors. [2022] 448 ITR 518 (SC) has already settled the law in Revenue’s favour that it is the former “due date” which would prevail over the latter one in such an instance. Rejected accordingly. 3. These assessee’s twin appeals I.T.A.Nos.500 & 501/ PUN./2024 are dismissed in above terms. A copy of this common order be placed in the respective case files. Order pronounced in the open Court on 07.06.2024. Sd/- Sd/- [RAMA KANTA PANDA] [SATBEER SINGH GODARA] VICE PRESIDENT JUDICIAL MEMBER Pune, Dated 07 th June, 2024 VBP/- Copy to 1. The appellant 2. The respondent 3. The Pr. CIT, Pune concerned 4. D.R. ITAT, “A” Bench, Pune. 5. Guard File. //By Order// //True Copy // Sr. Private Secretary, ITAT, Pune Benches, Pune.
