Delhi HC Allows Appellant to Amend Appeal Grounds on Provident Fund Due Date; Next Hearing Set for Sept 5, 2023.Belated 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 i... ... ... 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. Belated 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. M/s. AERO CLUB Versus ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 49 (1), NEW DELHI
Income Tax
2023 (5) TMI 1418 - DELHI HIGH COURT - TMI
DELHI HIGH COURT - HC
Dated:- 18-5-2023
ITA 267/2023 - -
Income Tax
HON'BLE MR. JUSTICE RAJIV SHAKDHER AND HON'BLE MR. JUSTICE GIRISH KATHPALIA For the Appellant : Mr Anukalp Jain, Advocate. For the Respondent : Mr Shailendra Singh, Sr. Standing Counsel. ORDER [Physical Hearing/Hybrid Hearing (as per request)] CM No. 23936/2023 1. Allowed, subject to the appellant filing legible copies of the annexures, at least three days before the next date of hearing. CM No. 23937/2023 [Application filed on behalf of the appellant seeking ex-parte ad interim relief] 2. Mr Anukalp Jain, counsel for the appellant, on instructions, says that he does not wish to press the above-captioned application for grant of stay. 3. The application, accordingly, stands closed. ITA 267/2023 4. Mr Jain submits that while a substantial part of the issue in the appeal is covered by the judgment of Supreme Court rendered in Checkmates Services Pvt. Ltd. vs Commissioner of Income Tax [2022 SCC OnLine SC 1423], there is one limb which still remains alive. 5. According to him, in certain cases, 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. 5.1 In support of the plea that this aspect is pendin examination by the Court, Mr Jain has cited the order of the Coordinate Bench, which included one of us (Rajiv Shakdher, J.), dated 12.01.2023 passed in ITA No. 12/2023 titled as Pr. Commissioner Of Income Tax-7 vs. Pepsico India Holding Pvt. Ltd.. 5.2 Mr. Jain 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. 5.3 Leave in that behalf is granted. 6. List the matter on 05.09.2023.
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