MResult Services Private Limited, Bngalore V. Deputy Commissioner Of Income Tax, Circle-4(1)(1), Bengaluru

ITA 953/BANG/2022

• Counselvise Citation: [2022] 103 COUNSELVISE.COM (IT) 8835 (ITAT-BANGALORE)
• Duration Of Justice: 1 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-11-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 08-11-2022
• Assessment Year: 2019-2020
• Appeal Filed On: 25-09-2022
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER ITA No.953/Bang/2022 Assessment year : 2019-20 MResult Services Pvt. Ltd., 504-506, 5 th Floor, West Wing, Raheja Towers, M.G. Road, Bangalore – 560 001. PAN: AADCM 9518M Vs. The Deputy Commissioner of Income Tax, Circle 4(1)(1), Bangalore. APPELLANT RESPONDENT Appellant by : None Respondent by : Shri K.R. Narayana, Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 09.11.2022 Date of Pronouncement : 09.11.2022 O R D E R Per Padmavathy S., Accountant Member This appeal by the assessee is against the order of the CIT(Appeals) dated 29.07.2022 for the assessment year 2019-20. 2. On merits, the only issue involved in this appeal is regarding disallowance of a sum of Rs.20,80,186 u/s. 36(1)(va) of the Income-tax Act, 1961 [the Act] for delay in crediting the employees contribution to the Provident Fund. We find that this issue is covered against the assessee by the decision of Supreme Court in the case of Checkmate Services [2022] 143 taxmann.com 178 (SC)whereby the employees ITA No.953/Bang/2022 Page 2 of 3 contribution to PF and ESI should be remitted before the due date as per explanation to section 36(1)(va) i.e., on or before the due date under the relevant employee welfare legislation like PF Act, ESI Act etc., for the same to be otherwise allowable u/s.43B. 3. None appeared on behalf of the assessee at the time of hearing of the appeal. However, the assessee has filed a letter dated 8.11.2022 seeking permission to withdraw the appeal as below – ITA No.953/Bang/2022 Page 3 of 3 4. In view of the letter filed by the assessee, the appeal is dismissed as withdrawn. Pronounced in the open court on this 9 th day of November, 2022. Sd/- Sd/- ( BEENA PILLAI ) ( PADMAVATHY S. ) JUDICIAL MEMBER ACCOUNTANT MEMBER Bangalore, Dated, the 9 th November, 2022. /Desai S Murthy / Copy to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR, ITAT, Bangalore. By order Assistant Registrar ITAT, Bangalore.