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2023 (5) TMI 1418 - HC - Income TaxBelated deposit of employees contribution towards the EPF and ESI - as submitted a substantial part of the issue in the appeal is covered by the judgment of Supreme Court rendered in Checkmates Services Pvt. Ltd 2022 (10) TMI 617 - SUPREME COURT - Appellant submitted the due date which arose under the subject statute for deposit of employees contribution towards provident fund arose on a National Holiday for instance 15th August and the deposit was made on the following day. This aspect is pending examination by the Court as cited the order of Pepsico India Holding Pvt. Ltd 2023 (9) TMI 1663 - DELHI HIGH COURT Appellant says that he would have to move an application for amendment so that this aspect of the matter which otherwise emerges from the record is embedded in the grounds of appeal. HELD THAT - Leave in that behalf is granted. List the matter on 05.09.2023.
In the case before the Delhi High Court, presided over by Hon'ble Mr. Justice Rajiv Shakdher and Hon'ble Mr. Justice Girish Kathpalia, the appellant, represented by Mr. Anukalp Jain, sought relief in ITA 267/2023. The court allowed CM No. 23936/2023, contingent upon the appellant filing legible copies of annexures three days before the next hearing. The appellant withdrew the application for ex-parte ad interim relief (CM No. 23937/2023), which was subsequently closed.
The appellant's counsel, Mr. Jain, argued that while most issues in the appeal are addressed by the Supreme Court's decision in Checkmates Services Pvt. Ltd. vs. Commissioner of Income Tax [2022 SCC OnLine SC 1423], one issue remains unresolved. This issue pertains to the due date for depositing employees' provident fund contributions falling on a national holiday, such as August 15th, with deposits made the following day. Mr. Jain referenced a prior order from the Coordinate Bench, involving Justice Rajiv Shakdher, in ITA No. 12/2023 (Pr. Commissioner Of Income Tax-7 vs. Pepsico India Holding Pvt. Ltd.), to support this argument. The court granted leave for Mr. Jain to file an application for amendment to include this issue in the appeal grounds. The matter is scheduled for further hearing on September 5, 2023.
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