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Judgment
Per Satbeer Singh Godara, Judicial Member:
This assessee’s appeal for Assessment Year 2020-21, arises against the Addl./JCIT(A), Ranchi’s DIN & order No. ITBA/APL/S/250/2024-25/1075353788(1) dated 31.03.2025, in proceedings u/s 143(1) of the Income Tax Act, 1961 (in short “the Act”).
Case called twice. None appears at the assessee’s behest. It is accordingly procee ded ex-parte.
It next emerges during the course of hearing with the able assistance coming from the Revenue side that bo th the learned lower authorities have disallowed the assessee’s ESI/PF claim of Rs.3,44,25,500/- in se ction 143(1) processing dated 24.12.2021 as upheld in the lower appellate discussion.
That being the case, the learned departmental representative vehemently ar gues 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 de partment’s favour and against the assessee that the above co ntributions ought to be depo sited within the due date in the statute the n that of filing section 139(1 ) return. He further quotes Woodland (Aero Club) Private Limited Vs. ACIT (2025) 178 taxmann.com 207 (Del.) that ho n’ble jur isdictional high co urt has also held that such a disallowance could indeed form subject matter of processing u/s 143(1) of the Act. We find merit in the Revenue’s bo th the foregoing conte ntions to uphold the impugned disallowance in the assessee’ s hands in very terms. Ordered accor dingly.
This assessee’s appeal is dismissed. Order Pronounced in the Open Court on 15/10/202 5.