INTELLIGENT COMMUNICATION SYSTEMS INDIA LIMITED,NEW DELHI V. ITO WARD 12(1), NEW DELHI

MA 353/DEL/2024

AI Insights

The case involves Intelligent Communication Systems (I) Ltd, the applicant, who filed a Miscellaneous Application under section 254(2) of the Income Tax Act, 1961, seeking rectification of a previous ITAT order. The original ITAT order dated 13.02.2024 had set aside a matter to the Assessing Officer but did not address the actual dates of disbursal and calculation of due dates based on such disbursal, which were crucial for determining disallowances related to PF/ESIC contributions. The Tribunal acknowledged the oversight and rectified the order to include specific directions for the Assessing Officer to verify the due dates from the actual disbursal dates.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 397145 (ITAT-DELHI)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-05-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2019-2020
• Other Referred Cases: ITAT in the assessee's own case for AY 2018-19 in ITA no 129/Del/2023 dated 03.08.2023
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAHIL KUMAR BANSAL
• Assessee Lawyers: SURESH KUMAR GUPTA

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘C’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER MA No. 353/DEL/2024 [A/o ITA No. 827/DEL/2023 [A.Y. 2019-20] Intelligent Communication Systems (I) Ltd Vs. The I.T.O 1st Floor, Administrative Building Ward -12(1) Okhla Industrial Estate, New Delhi New Delhi PAN – AAACI 0691 N (Applicant) (Respondent) Assessee By : Shri Suresh Kumar Gupta, CA Department By : Shri Sahil Kumar Bansal, Sr. DR Date of Hearing : 09.05.2025 Date of Pronouncement : 30.05.2025 ORDER PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:- With this order we shall dispose of the Miscellaneous Application filed by the assessee u/s 254(2) of the Income tax Act, 1961 [for short, 'the Act'] for rectifying the mistakes apparent in the order of this Bench 2 MA No. 353/DEL/2024 Intelligent Communication Systems [A.Y 2019-20] of the Tribunal dated 13.02.2024 in ITA No. 827/DEL/2023 for Assessment Year 2019-20. 2. In this MA, the ld. counsel for the assessee pointed out that the Bench while setting aside the matter to the Assessing Officer, has partly addressed the grievance of the assessee and the Tribunal has not dealt with the other part of the issue being precomputation of due dates for working out such disallowance based on actual disbursal of the wages. 3. A perusal of the Tribunal order reveals that the Tribunal has restored the issue only for verification of due dates as mentioned in the audit report. We find that the issue of actual dates of disbursal and calculation of due dates on the basis of such disbursal was not addressed, an issue which was decided by the ITAT in the assessee’s own case for AY 2018-19 in ITA no 129/Del/2023 dated 03.08.2023. 4. In view of the same, the non-consideration of actual date of disbursal, is considered as mistake apparent from record under 254(2) of the Act. The same is being rectified by incorporating the following directions as below: “The AO shall verify the due dates from the close 3 MA No. 353/DEL/2024 Intelligent Communication Systems [A.Y 2019-20] of month of actual disbursal of salary/wages for the purpose of section 36(i)(va) in relation to deposits made towards PF/ESIC”. 5. In the result, the MA of the assessee in MA No. 353/DEL/2024 is allowed. The order is pronounced in the open court on 30.05.2025. Sd/- Sd/- [VIKAS AWASTHY] [NAVEEN CHANDRA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 30th MAY, 2025. VL/ Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi 4 MA No. 353/DEL/2024 Intelligent Communication Systems [A.Y 2019-20] Sl No. PARTICULARS DATES 1. Date of dictation of Tribunal Order 2. Date on which the typed draft Tribunal Order is placed before the Dictation Member 3. Date on which the typed draft Tribunal Order is placed before the other Member 4. Date on which the approved draft Tribunal Order comes to the Sr. P.S./P.S. 5. Date on which the fair Tribunal Order is placed before the Dictating Member for pronouncement 6. Date on which the signed order comes back to the Sr. P.S./P.S 7. Date on which the final Tribunal Order is uploaded by the Sr. P.S./P.S. on official website 8. Date on which the file goes to the Bench Clerk alongwith Tribunal Order 9. Date of killing off the disposed of files on the judiSIS portal of ITAT by the Bench Clerks 10. Date on which the file goes to the Supervisor (Judicial) 11. The date on which the file goes for xerox 12. The date on which the file goes for endorsement 13. The date on which the file goes to the Superintendent for checking 14. The date on which the file goes to the Assistant Registrar for signature on the Tribunal order 15. Date on which the file goes to the dispatch section 16. Date of Dispatch of the Order "