SHYAM BATI,FARIDABAD V. ITO,WARD-2(3), FARIDABAD

ITA 1205/DEL/2024

AI Insights

The case involves an appeal by Shyam Bati against the order of the Commissioner of Income Tax (Appeals)-2, Jaipur, which upheld the assessment order passed by the Assessing Officer under section 143(1) of the Income-tax Act, 1961. The primary issue in the appeal was the addition made to the assessee's income on account of delayed remittance of employees' contributions to PF and ESI. The Tribunal noted that the contributions were made after the statutory due dates but before the due date for filing the income tax return. The Tribunal dismissed the appeal, citing the Supreme Court's decision in Checkmate Services Ltd Vs. CIT, which settled the issue in favor of the revenue.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 34852 (ITAT-DELHI)
• Duration Of Justice: 7 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-10-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 21-10-2024
• Assessment Year: 2018-2019
• Appeal Filed On: 18-03-2024
• Other Referred Cases: Checkmate Services Ltd Vs. CIT
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MRITUNJAY PRASAD DWIVEDI
• Section: 143(1)

Judgement Text

"Page | 1 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No. 1205/Del/2024 (Assessment Year: 2018-19) Shyam Bati, H. No. 1138, Sector-7, Faridabad Vs. ITO, Ward-2(3), Faridabad (Appellant) (Respondent) PAN:BHIPB4797F Assessee by : None Revenue by: Shri Mritunjay Prasad Dwivedi, Sr. DR Date of Hearing 21/10/2024 Date of pronouncement 23/10/2024 O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No.1205/Del/2024 for AY 2018-19, arises out of the order of the Commissioner of Income Tax (Appeals)-2, Jaipur [hereinafter referred to as ‘ld. CIT(A)’, in short] in Appeal No. ITBA/APL/S/250/2023-24/1058953394(1) dated 21.12.2023 against the order of assessment passed u/s 143(1) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 09.01.2020 by the Assessing Officer, CPC, Bangalore (hereinafter referred to as ‘ld. AO’). 2. At the outset, we find that there is delay in filing of appeal by 28 days by the assessee. The assessee has filed an affidavit explaining the delay stating that he was medically ill between January and February 2024 which prevented him from taking up the task of approaching a counsel for filing of an appeal. In our considered opinion, this constitutes ITA No. 1205/Del/2024 Shyam Bati Page | 2 sufficient cause for the assessee and hence, we are inclined to condone the delay and admit the appeal of the assessee for adjudication. 3. None appeared on behalf of the assessee despite issuance of notice. In fact on earlier occasion, the authorized representative had indeed appeared on behalf of the assessee. But when the case was called on today, none appeared on behalf of the assessee or no adjournment was even sought. Hence, we proceed to dispose of this appeal on hearing the ld DR and based on materials available on record. We find that the ld CIT(A) had dismissed the appeal of the assessee in limine by not condoning the delay. We further find that the issue contested before us is only the addition made on account of employees contribution towards PF and ESI which was admittedly remitted after the due date prescribed under the respective PF & ESI Acts but within the due date of filing of return of income by the assessee. Since the issue is settled by the decision of the Hon’ble Supreme Court in the case of Checkmate Services Ltd Vs. CIT reported in 448 ITR 518 (SC) in favour of the revenue, no useful purpose would be served in sending this appeal back to the file to CIT(A)/ NFAC. Accordingly, grounds raised by the assessee are dismissed. 4. In the result, the appeal of the assessee is dismissed. Order pronounced in the open court on 23/10/2024. -Sd/- -Sd/- (SAKTIJIT DEY) (M. BALAGANESH) VICE PRESIDENT ACCOUNTANT MEMBER Dated: 23/10/2024 A K Keot Copy forwarded to ITA No. 1205/Del/2024 Shyam Bati Page | 3 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi "