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Judgment
ORDER
This assessee’s appeal for Assessment Year 2018-19 arises against the C ommissioner of Inco me Tax(Appeals)/Add/.
JCIT (A)-3 (for short, “the CIT(A)”), Mumbai’s DIN & Order No.
ITBA/APL/S/250 /2024-25/1068178514(1), date d 30.08.2024, involving proceedings u/s 143(1 ) of the Inco me Tax Act, 1961; hereinafter referred to as, “the Act”.
Case called tw ice. None appears at the assessee’s behest. We accor dingly proceeded ex-par te.
For the reasons stated in the assessee’s/Revenue’s condonation averments, delay of 480 days in filing of the instant appeal is condoned in light of Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC).
It next transpires with the able assistance coming from the Revenue side that both the learned lower authorities have disallowed the assessee’s ESI/PF claim; totaling to Rs. 18,43,960/- in the CPC’s section143(1) processing as upheld in the lower appellate discussion.
That being the case, there is hardly any dispute that hon’ble apex court’s landmark decision in Checkmate Services Pvt. Ltd. Vs. CIT [2022] 143 taxmann.com 278(SC) (FB) has already settled the issue against the assessee and in favour of the department that the impugned ESI/PF dues ought to be credited in the prescribed account on or before the “due” date under the corresponding statute than that of filing section 139(1) return. This is indeed coupled with the fact that hon’ble jurisdictional high court in Woodland (Aero C lub) (P.) Ltd. Vs. ACIT (2025) 178 taxmann.co m 207 (Del.) had further settled the issue that such a disallowance could indeed be invo ked in section 143(1) processing as well. Face d w ith this situation, we find we find no merit in the assessee’s instant substantive ground which is hereby declined in very terms. It is further made clear before parting that we have not commented anything upon merits on appellant’s claim herein as the legal representative of the deceased assessee at this syage.
This assessee’s appe al is dismissed.