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Judgment
These assessee’s twin appeals ITA Nos.4983 & 4984 for assessment years 2020-21 & 2021-22 arises against the Commissioner of Income Tax (Appeals)/Addl./JCIT(A)-2, Surat’s orders, both dated 05.03.2024, having DINs and orders no. ITBA/APL/S/250/2023-24/1062042346(1) & 1062043613(1), involving proceedings under section 143(1) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’); respectively.
Heard both the parties. Case file perused.
Delay of 700 days in filing both the assessee’s instant appeals are condoned in larger interest of justice and in light of Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC).
Suffice to say, the assessee’s identical sole substantive ground canvassed in both the instant appeals seeks to reverse the learned lower authorities’ respective findings invoking section 36(1)(va) ESI/PF disallowances involving varying sums forming the subject matter of tribunal’s apt adjudication.
It could be hardly any dispute between the parties that the hon’ble apex court’s landmark decision in Checkmate Services Pvt Ltd Vs. CIT [2022] 143 taxmann.com 278 (SC) has already settled the issue against the assessee and in favour of the department that such ESI/PF issue covered under section 36(1)(va) of the Act ought to be deposited in the prescribed account on or before the due date under the corresponding statute than that of filing section 139(1) return.
Faced with this situation, learned counsel raises yet another legal argument that such a disallowance could not be invoked in section 143(1) processing going by Raj Kumar Bothra Vs. DCIT, (2025) 174 taxmann.com 1199 (Chhattisgarh). I am afraid that the assessee’s instant legal argument hardly carries any merit once the the matter stands settled in hon’ble jurisdictional high court’s decision in Woodland (Aero Club) (P.) Ltd. Vs. ACIT (2025) 178 taxmann.com 207 (Del.). Rejected accordingly.
No other ground or argument has been pressed.
This assessee’s twin appeals ITA Nos.4983 & 4984/Del/2026 are dismissed. A copy of this common order be placed in the respective case files.