AI Structured Summary
Not yet generated for this judgment
Judgment
These assessee’s tw in appeals in IT A Nos. 5308 & 5309/Del/2025 for Assessment Years 2022-23 & 2023-24, arise against the Addl./JCIT(A)-1, Ludhiana’ s DIN & order No. ITBA/APL/ S/250/2025-26/1079056744(1) & 1079059268(1) both dated 30.07.2025, in proceedings u/s 143(1) of the Income Tax Act, 1961 (in short “the Act”) , respectively.
Cases called twice . No ne appears at the assessee’s behest. It is acco rdingly proceeded ex-parte.
It next emerges during the course of hear ing with the able assistance coming from the Revenue side that both the learned lower author ities have disallowed the assessee’s ESI/P F claim(s); involving varying sums, in section 143(1) processing(s) as upheld in the lower appellate d iscussio n.
That being the case , the learned departmental representative vehemently arg ues in light of Checkmate Services P. Ltd. vs. Commissioner of Income Tax-I (2022) 448 ITR 518 (SC) that the issues is no more res integra since their lordships have settled the law in department’s favour and against the assessee that the above contributio ns ought to be deposited within the due date in the statute then that of filing section 139(1) return. She fur ther quotes Woodland (Aero Club) Private Limited Vs. AC IT (2025) 178 taxmann.com 207 (Del.) that hon’ble jur isdictional high co urt has further held that such a disallowance could indeed form subject matter of processing u/s 143(1) of the Act. I find merit in the Revenue’s both the foregoing contentions to uphold the impug ned disallowance in the asse ssee’s hands. Ordered accordingly.
These assessee’s tw in appeals ITA No s. 5 308 & 5309/Del/2025 are dismissed. A copy of this common order be placed in the respective case files.