Karthikeyan Sanjeevi Raja Sujjur, Chennai V. ITO,NON-CORPORATE WARD1(2), Chennai

ITA 852/CHNY/2023

AI Insights

The case involves an appeal by Shri Karthikeyan Sanjeevi Raja Sujjur against the disallowance of late payment of Employees' contribution to PF/ESI by the Income Tax Officer, Non-Corporate Ward-1(2), Chennai. The initial adjustment was made under section 143(1) following the Tax Audit Report. The CIT(A) confirmed this adjustment, referencing the Supreme Court's decision in Checkmate Services P. Ltd. Vs CIT. The appellant contested this decision, but the tribunal found no grounds for interference, adhering to the established judicial precedent.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 134400 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-08-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 27-08-2023
• Assessment Year: 2021-2022
• Appeal Filed On: 24-07-2023
• Other Referred Cases: Checkmate Services P. Ltd. Vs CIT (143 Taxmann.com 178)
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(1)

Judgement Text

आयकर अपीलीय अिधकरण “सी” ायपीठ चे ई म । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय ी वी. द ु गा राव, ाियक सद एवं माननीय ी मनोज कुमार अ%वाल ,लेखा सद के सम(। BEFORE HON’BLE SHRI V. DURGA RAO, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ ITA No.852/Chny/2023 (िनधा रण वष / As sessment Year: 2021-22) Shri Karthikeyan Sanjeevi Raja Sujjur 1A, Block 3, Bajaj Apartments, Nandanam, Chennai-600 035. बनाम / V s . ITO, Non-Corporate Ward-1(2), Chennai. था यी ले खा सं. /जी आ इ आ र सं. /PA N / G I R N o . AXAPS-7114-G (अपीलाथ /Appellant) : (!"थ / Respondent) अपीलाथ की ओर से/ Appellant by : Ms. T.V.Muthu Abirami (Advocate)-Ld.AR !"थ की ओर से/Respondent by : Shri P.Sajit Kumar (JCIT)-Ld.DR सुनवाईकीतारीख/Date of Hearing : 28-08-2023 घोषणाकीतारीख /Date of Pronouncement : 28-08-2023 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. The only issue in the captioned appeal is confirmation of disallowance of late payment of Employees’ contribution to PF / ESI. The CPC has made this adjustment u/s 143(1) as per reporting made in the Tax Audit Report. The Ld. CIT(A) confirmed the adjustment by relying on the recent decision of Hon’ble Supreme Court in bunch of appeals titled as Checkmate Services P. Ltd. Vs CIT (143 Taxmann.com 178). Aggrieved the assessee is in further appeal before us. 2 2. Since impugned order follows a binding judicial precedent, no interference is called for in the same. The Ld. AR submitted that the deduction may be alternatively be allowed u/s 37(1). However, the same cannot be accepted since special provisions would prevail over general provisions. 3. In the result, the appeals stand dismissed. Order pronounced on 28 th August, 2023. Sd/- Sd/- (V. DURGA RAO) (MANOJ KUMAR AGGARWAL) ाियक सद /JUDICIAL MEMBER लेखासद / ACCOUNTANT MEMBER चे4ई Chennai; िदनांक Dated : 28-08-2023 DS आदेशकीZितिलिपअ%ेिषत/Copy of the Order forwarded to : 1. अपीलाथ /Appellant 2. !"थ /Respondent 3. आयकरआयु=/CIT 4. िवभागीय!ितिनिध/DR 5. गाडBफाईल/GF