M/S MAESTRO STEEL DETAILNG PRIVATE LIMITED , CHENNAI V. CHE-W-(254)(1) / CPC , -

ITA 944/CHNY/2022

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In the case of M/s. Maestro Steel Detailing Pvt. Ltd. vs. Income Tax Officer CPC, Bangalore, the primary issue was the disallowance of late payment of Employees' Contribution to PF/ESI under Section 43B read with Section 36(1)(va) and Section 2(24)(x) of the Income Tax Act. The Income Tax Appellate Tribunal, Chennai, upheld the disallowance, referencing a recent Supreme Court decision in Checkmate Services P. Ltd. Vs CIT, which addressed similar issues. The Tribunal also dismissed the assessee's argument that such disallowance could not be made by the CPC while processing the return of income under section 143(1), citing a precedent in M/s Electrical India vs. ADIT, CPC.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 134068 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-01-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 11-01-2023
• Assessment Year: 2018-2019
• Appeal Filed On: 08-11-2022
• Other Referred Cases: Checkmate Services P. Ltd. Vs CIT, M/s Electrical India vs. ADIT, CPC
• Laws Referred To: Sec.43B, Sec.36(1)(va), Sec.2(24)(x)
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण ’सी’ ायपीठ चे ई म । IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी वी. द ु गा1 राव, ाियक सद2 एवं माननीय +ी मनोज कु मार अ7वाल ,लेखा सद2 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ IT A No .944/C hn y/2022 ( िनधा1रण वष1 / As s es sm ent Year : 2018-19) M/s. Maestro Steel Detailing Pvt. Ltd. 73 & 74, K.P. Nagar, Kamarajar Salai, Ramapuram, Chennai – 600 089. बनाम/ V s. Income Tax Officer CPC, Bangalore थायीलेखासं./जीआइआरसं./PAN/GIR No. AAICM-6 9 6 0 -E (अपीलाथ /Appellant) : ("#थ / Respondent) अपीलाथ कीओरसे/ Appellant by : None "#थ कीओरसे/Respondent by : Shri P. Sajit Kumar - (JCIT) – Ld. DR सुनवाईकीतारीख/Date of Hearing : 12-01-2023 घोषणाकीतारीख /Date of Pronouncement : 12-01-2023 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member): 1. In the aforesaid appeal for Assessment Year 2018-19, the sole issue that fall for our consideration is disallowance of late payment of Employees’ Contribution to PF / ESI in terms of Sec.43B r.w.s. 36(1)(va) as well as Sec.2(24)(x). During hearing, none has appeared for assessee. However, we find that this issue, on merits, now stood covered against the assessee by the recent decision of Hon’ble Supreme Court in bunch of appeals titled as Checkmate Services P. Ltd. Vs CIT (Civil Appeal No.2833 of 2016 dated 12.10.2022). 2 Respectfully following the same, the impugned disallowance stand confirmed. 2. In one of the ground, the assessee has pleaded that no such disallowance could be made by CPC while processing the return of income u/s 143(1). However, all such legal pleas have been dismissed by us in bunch of appeals titled as M/s Electrical India vs. ADIT, CPC, ITA No.789/Chny/2022 order dated 04.11.2022. 3. In the result, the appeal stand dismissed. Order pronounced on 12 th January, 2023. Sd/- (V. DURGA RAO) ाियक सद2 /JUDICIAL MEMBER Sd/- (MANOJ KUMAR AGGARWAL) लेखा सद2 / ACCOUNTANT MEMBER चे4ई / Chennai; िदनांक / Dated : 12-01-2023 EDN/- आदेश की Uितिलिप अ7ेिषत/Copy of the Order forwarded to : 1. अपीलाथ /Appellant 2. यथ /Respondent 3. आयकर आयु (अपील)/CIT(A) 4. आयकर आयु /CIT 5. िवभागीय ितिनिध/DR 6. गाड फाईल/GF