Income-Tax Officer -11 (4), Pune V. Pravin Joshi, Dehradum

MA 44/PUN/2023

AI Insights

The case involves two Miscellaneous Applications (M.A.No.38/PUN/2023 and M.A.No.44/PUN/2023) filed by the Revenue against the order of the Income Tax Appellate Tribunal dated 23-06-2022 concerning the Assessment Year 2018-19. The applications pertained to the disallowance of deductions under section 36(1)(va) of the Income Tax Act for contributions to ESIC and PF which were allegedly deposited beyond the stipulated deadlines. The Tribunal referenced the Supreme Court's decision in Checkmate Services P. Ltd. & Ors. vs. CIT & Ors., which clarified that such contributions must be deposited within the due dates specified by the respective Acts to qualify for deductions under section 36(1)(va).

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 137941 (ITAT-PUNE)
• Duration Of Justice: 4 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-07-2023
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 06-07-2023
• Assessment Year: 2018-2019
• Appeal Filed On: 05-03-2023
• Other Referred Cases: Checkmate Services P. Ltd. & Ors. VS. CIT & Ors.
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER Miscellaneous Application Nos.38 & 44/PUN/2023 (arising out of ITA No.487/PUN/2021) Assessment Year : 2018-19 ITO, Ward-11(4), Pune Vs. Praveen Joshi, Dhoolkot, Dehradun-248 011, Uttarakhand PAN : AAYPJ2157K (Applicant) (Respondent) Assessee by : None Revenue by : Shri Suhas Kulkarni Date of Hearing : 07-07-2023 Date of Pronouncement : 10-07-2023 ORDER PER R.S.SYAL, VP : The above Miscellaneous applications by the Revenue are directed against the order passed by the Tribunal on 23-06-2022 in relation to the A.Y. 2018-19. 2. At the outset, the ld. DR submitted that both the Miscellaneous Applications have been filed against one ITA No.487/PUN/2021. Therefore, the M.A.No.38/PUN/2023 was in duplicate. In view of the submission of the ld. DR, this MA is dismissed as infructuous. 3. Coming to M.A.No.44/PUN/2023, the ld. DR submitted that the addition made u/s.36(1)(va) in respect of contribution M.A.Nos.38 and 44/PUN/2023 Pravin Joshi 2 of employees to ESIC and PF deposited beyond the stipulated period under the respective Acts was required to be disallowed by virtue of judgment of Hon’ble Supreme Court in the case of Checkmate Services P. Ltd. & Ors. VS. CIT & Ors. (2022) 448 ITR 518 (SC), as against the same having been allowed by the Tribunal in the impugned order. 4. We have heard the ld. DR and gone through the relevant material on record. There is no appearance from the side of the assessee despite notice. 5. The issue of making disallowance u/s.36(1)(va) in respect of Employees share of ESIC and PF deposited beyond the due date under the respective Acts but before the time limit for filing the return u/s.139(1) is no more res integra in view of the judgment of Hon’ble Supreme Court in Checkmate Services P. Ltd. & Ors. VS. CIT & Ors. (supra) holding that the deduction u/s.36(1)(va) can be allowed only if the employees’ share in the relevant funds is deposited by the employer before the due date stipulated in respective Acts and further that the due date u/s.139(1) of the Act is alien for this purpose. In view of the above enunciation of law by the highest court of the land, the M.A.Nos.38 and 44/PUN/2023 Pravin Joshi 3 disallowance made and sustained by the authorities below is countenanced. The impugned order is, therefore, modified accordingly. 6. In the result, the M.A.No.38/PUN/2023 is dismissed and that of M.A.No.44/PUN/2023 is allowed. Order pronounced in the Open Court on 10 th July, 2023. Sd/- Sd/- (S.S. VISWANETHRA RAVI) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT प ु णे Pune; दनांक Dated : 10 th July, 2023 Satish आदेश क त ल प अ े षत / Copy of the Order is forwarded to : 1. अपीलाथ / The Appellant; 2. यथ / The Respondent; 3. The CIT concerned 4. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, पुणे “B” / DR ‘B’, ITAT, Pune; 5. गाड फाईल / Guard file आदेशान ु सार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune M.A.Nos.38 and 44/PUN/2023 Pravin Joshi 4 Date 1. Draft dictated on 07-07-2023 Sr.PS 2. Draft placed before author 07-07-2023 Sr.PS 3. Draft proposed & placed before the second member JM 4. Draft discussed/approved by Second Member. JM 5. Approved Draft comes to the Sr.PS/PS Sr.PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order. *