KOTA TRUCKS P.LTD,DELHI V. ACIT, CIRCLE 14(2), NEW DELHI

MA 265/DEL/2024

AI Insights

The case involves Kota Trucks P. Ltd., the appellant, contesting an order from the National Faceless Appeal Centre (NFAC) and the subsequent dismissal of their appeal by the Income Tax Appellate Tribunal, Delhi. The core issue revolves around the interpretation of the due date for remittance of PF & ESI contributions, which the assessee argued should be based on the actual date of salary disbursement. This point was initially overlooked by the tribunal in their decision, prompting the filing of a miscellaneous application under section 254(2) of the Income Tax Act, which led to the recall of the tribunal's earlier order.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 788384 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 5 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: misc
• Appeal Filed On: 24-06-2024
• Other Referred Cases: Check Mate Services vs. ITR 518, Rohan Kargawnker vs. DCIT
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: OM PARKASH
• Assessee Lawyers: PRATAP GUPTA

Judgement Text

"Page 1 of 3 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’ : DELHI BEFORE, SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR U.S., JUDICIAL MEMBER (M. A. No.265/Del/2024) (In ITA No.2050/Del/2023) (ASSESSMENT YEAR 2018-19) Kota Trucks P. Ltd. BG-223, Sanjay Gandhi Transport Nagar, G. T. Karnal Road, Delhi -110042 PAN No.AADCK3550H vs ACIT Circle – 14 (2) New Delhi (Appellant) (Respondent) Appellant by Sh. Pratap Gupta, Advocate Respondent by Sh. Om Parkash, Sr. DR Date of Hearing 29/08/2025 Date of Pronouncement 24/11/2025 ORDER PER M. BALAGANESH, AM: This miscellaneous application of the Assessee arises out of the order of the National Faceless Appeal Centre (in short “NFAC”) dated 31.05.2023 arising out from the order of the Assessing Officer dated 16.10.2019 pertaining to A.Y.2018-19. 2. By virtue by this miscellaneous application the assessee seeks to modify the order passed by its order in ITA No.2050/Del /2023 order dated 16.04.2024 wherein by following the decision of Hon’ble Supreme Court in the case of Check Mate Services reported in 448 Printed from counselvise.com Page 2 of 3 ITR 518 and the decision of Bombay High Court in the case of Rohan Kargawnker Vs. DCIT in tax Appeal No.07/2023 dated 07.02.2024 the appeal of the assessee was dismissed. 3. The assessee had made an argument in main appeal hearing that due date of remittance of PF & ESI should be reckoned from the actual date of disbursement of salary and not based on the month to which it pertains. 4. This point has been missed out by the Tribunal while rendering the decision. Since this constitutes mistake apparent on record within the meaning of section 254(2) of the Act, we deem it fit and appropriate to recall the order passed by this tribunal. The registry is directed to list the main appeal for hearing on 07.01.2026. 5. In view of the above the miscellaneous application of the assessee is allowed. Order pronounced in the open court on 24.11.2025 Sd/- Sd/- (YOGESH KUMAR U.S.) (M. BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 24/11/2025 Neha, Sr. P.S. Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "