ITO, WARD 6(1), LUDHIANA V. SH. HARMINDER SINGH, LUDHIANA

MA 23/CHANDI/2023

AI Insights

The case involves four Miscellaneous Applications (MAs) filed by the Income Tax Officer (ITO), Ward 3(1), Ludhiana against various respondents including Jassar Papers Pvt. Ltd., A Nairsons Industries (India), Shri Kuldeep Singh, and Shri Harminder Singh. These applications were directed at pointing out an apparent error in the Tribunal's earlier orders which had dismissed the appeals on the grounds of tax effect being below the monetary limit prescribed for filing such appeals. The Revenue argued that the employees' contributions were not paid before the due date under the PF/ESI Act, referencing the case of Checkmate Services Pvt. Ltd. Vs CIT-I. However, the Tribunal upheld the dismissals, stating that the tax effect being below the monetary limit rendered the appeals not maintainable on merit.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 361033 (ITAT-CHANDIGARH)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-05-2025
• Appeal Filed By: Department
• Order Result: Dismissed
• Assessment Year: 2020-2021
• Other Referred Cases: Checkmate Services Pvt. Ltd. Vs CIT-I
• Laws Referred To: PF/ESI Act, Checkmate Services Pvt. Ltd. Vs CIT-I (Civil Appeal No.2833 of 2016 dated 12.10.2022)
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIVEK VARDHAN
• Keywords: Tax effect

Judgement Text

"आयकर अपीलȣय अͬधकरण,चÖडीगढ़ Ûयायपीठ, चÖडीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER M.A. No. 20/Chandigarh/2023 in आयकर अपील सं./ ITA No. 695/CHD/2022 Ǔनधा[रण वष[ / Assessment Year: 2020-21 The ITO, Ward 3(1), Ludhiana. Vs M/s Jassar Papers Pvt. Ltd. 2nd Floor, G.T.Road, Opp. Dena Bank, Jalandhar. èथायी लेखा सं./PAN NO: AABCJ7715P अपीलाथȸ/Appellant Ĥ×यथȸ/Respondent M.A. No. 21/Chandigarh/2023 in आयकर अपील सं./ ITA No. 696/CHD/2022 Ǔनधा[रण वष[ / Assessment Year: 2019-20 The ITO, Ward 3(1), Ludhiana. Vs M/s A Nairsons Industries (India) #B-III/4, Village Nandpur, P.O.Sahnewal, GT Road, Ludhiana. èथायी लेखा सं./PAN NO: AACFA3930D अपीलाथȸ/Appellant Ĥ×यथȸ/Respondent M.A. No. 22/Chandigarh/2023 in आयकर अपील सं./ ITA No. 661/CHD/2022 Ǔनधा[रण वष[ / Assessment Year: 2019-20 The ITO, Ward 3(1), Ludhiana. Vs Shri Kuldeep Singh, 33F, JMD Mall, Opp. Railway Station, Ludhiana. èथायी लेखा सं./PAN NO: BCHPS1635R अपीलाथȸ/Appellant Ĥ×यथȸ/Respondent MA-20,21,22 & 23/CHD/2023 2 M.A. No. 23/Chandigarh/2023 in आयकर अपील सं./ ITA No. 660/CHD/2022 Ǔनधा[रण वष[ / Assessment Year: 2020-21 The ITO, Ward 6(1), Ludhiana. Vs Shri Harminder Singh, Prop. M/s Ginni Foods Products, Bhai Himmat Singh Nagar, College Road, Ludhiana. èथायी लेखा सं./PAN NO: ADTPS7472A Revenue by : Shri Vivek Vardhan, Addl. CIT, Sr. DR Assessee by : None Date of Hearing : 16.05.2025 Date of Pronouncement : 20.05.2025 PHYSICAL HEARING O R D E R PER RAJPAL YADAV, VP 1. The present four Miscellaneous Applications are directed at the instance of Revenue pointing out apparent error in the order of the Tribunal passed in respect of respective appeals. 2. In response to the notice of hearing, no one has come present on behalf of the assessees. 3. With the assistance of ld. DR, we have gone through the record carefully. It emerges out from the record that all these appeals were dismissed by the Tribunal on the ground of tax effect by virtue of relief given by the CIT(A) being less than the monetary limit prescribed for filing such appeals at the end of the Revenue. The Revenue has pleaded in the applications that employees’ MA-20,21,22 & 23/CHD/2023 3 contribution was not paid before the due date provided under the PF/ESI Act, hence in view of the Checkmate Services Pvt. Ltd. Vs CIT-I (Civil Appeal No.2833 of 2016 dated 12.10.2022), this issue ought to have been decided by the Tribunal in favour of the Revenue. 4. On due consideration of the above record, we are of the view that when tax effect is less than the monetary limit provided in the various circulars of the CBDT, then appeals are not to be tested on merit and these are to be dismissed being not maintainable, thus there is no apparent error in all these cases. Accordingly, all the Miscellaneous Applications are dismissed. 4. In the result, all the Miscellaneous Applications are dismissed. Order pronounced on 20.05.2025. Sd/- Sd/- (MANOJ KUMAR AGGARWAL) (RAJPAL YADAV) ACCOUNTANT MEMBER VICE PRESIDENT “Poonam” आदेश कȧ ĤǓतͧलͪप अĒेͪषत/ Copy of the order forwarded to : 1. अपीलाथȸ/ The Appellant 2. Ĥ×यथȸ/ The Respondent 3. आयकर आयुÈत/ CIT 4. ͪवभागीय ĤǓतǓनͬध, आयकर अपीलȣय आͬधकरण, चÖडीगढ़/ DR, ITAT, CHANDIGARH 5. गाड[ फाईल/ Guard File आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar "