INFANTRY SECURITY Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) Rule, returnable forthwith. By consent of parties heard finally.

(2.) These are three writ petitions filed under Article 226 of the Constitution of India assailing a common order dtd. 20/10/2023 passed by the Income Tax Appellate Tribunal ("Tribunal" for short) Bench at Pune, whereby the Miscellaneous Applications filed by the respondent-Revenue against the order dtd. 26/7/2022, passed by the Tribunal, have been allowed. One of the factors which could have weighed in favour of the petitioner/assessee and against the Revenue is the view taken by the Tribunal is that the decision of the Supreme Court in the case of Checkmate Services Private Limited vs. Commissioner of Income Tax, 2022 (448) ITR 518 (SC) being rendered subsequent to the original decision of the Tribunal, hence the same would not be relevant for setting aside the order passed by the Tribunal.

(3.) The facts are not in dispute. The Assessment Years in question are 2017-2018, 2018-2019 and 2019-2020. For these Assessment Years, the petitioner had filed its returns of income. The assessing officer in carrying out the assessment certain amounts in regard to the payment of the statutory dues like the Provident Fund and Employees State Insurance Corporation amounts were not allowed as expenses under Sec. 36(1)(va) of the Income Tax Act, 1961 ("IT Act" for short), for the reason that such payments were made beyond the due date under the relevant legislations.