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Judgment
This assessee’s appeal for Assessment Year: 2018-19, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)”], Delhi’s DIN and Order No. ITBA/NFAC/S/250/2023-24/1052680065(1), dated 09.05.2023 involving proceedings under section 154 of the Income Tax Act, 1961 (hereinafter referred to as the ‘the Act’).
Heard both the parties. Case file perused.
It is evident during the course of hearing that the assessee/appellant is aggrieved against both the learned lower authorities’ respective findings invoking section 36(1)(va) PF & ESI disallowance amounting to Rs. 17,98,164/-forming sole subject matter of the tribunal’s apt adjudication herein.
That being the case, the assessee’s sole substantive argument before the tribunal is that the impugned ESI/PF disallowance could not have been made in the processing u/s 143(1)(a) of the Act even if the same is squarely covered in the department’s favour going by Raj Kumar Bothra Vs. CIT (2025) 476 ITR 249 (Chhattisgarh). It could hardly dispute that hon’ble jurisdictional high court’s recent landmark decision in Woodland (Aero Club) (P.) Ltd. Vs. ACIT (2025) 178 taxmann.com 207 (Del.) has settled the very issue there by holding that such a disallowance could indeed be made u/s 143(1) processing as well. I, thus quote hon’ble apex court’s judgement in Checkmate Services Pvt. Ltd. Vs. CIT [2022] 143 taxmann.com 278(SC) to conclude that both the learned lower authorities’ impugned action disallowing the assessee’s ESI/PF claim for the sole reason that the same was deposited beyond the date in the corresponding statute hardly deserves any interference. Upheld accordingly.
This assessee’s appeal is dismissed.