M/S SATYAM SOLUTIONS LTD,GWALIOR V. DCIT/ACIT1(1), , GWALIOR

MA 4/AGR/2024

AI Insights

The case involves M/s. Satyam Solutions Ltd., which filed a miscellaneous application under section 254(2) of the Income-tax Act, 1961, contesting the Tribunal's earlier decision that confirmed a disallowance of Rs.4,34,232. The disallowance pertained to employees' contributions to ESI/PF, which were deposited one day late because the due dates fell on a Sunday and a national holiday. The assessee argued that this delay was permissible under section 10 of the General Clauses Act. The Tribunal, upon reviewing the submissions and realizing the oversight, decided to partially recall the previous order to specifically address the issue of the late deposit due to the holiday.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 772355 (ITAT-AGRA)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2018-2019
• Laws Referred To: Income-tax Act, 1961, General Clauses Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: REVENUE; ANIL KUMAR
• Assessee Lawyers: NAVIN GARGH
• Section: 10

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER M.A. No. 04/Agr/2024 (in ITA No.167/Agr/2022) Assessment year : 2018-19 M/s. Satyam Solutions Ltd., M-7, Laxmipuram, Transport Nagar, Gwalior-474006 (MP). Vs. DCIT, 1(1), Gwalior PAN : AABCK0612L (Applicant) (Opposite Party) ORDER PER : SUNIL KUMAR SINGH, JUDICIAL MEMBER: This miscellaneous application has been moved u/s. 254(2) of the Income-tax Act, 1961 (hereinafter referred to as the “Act”) on behalf of the assessee, stating that the Tribunal, vide order dated 23.02.2024 passed in ITA Nos. 167 & 168/Agr/2022, has wrongly confirmed the disallowance of Rs.4,34,232/- (Rs. 1,51,733 + 2,82,499), without considering the fact that the relevant deposits were made on the next date, as the last dates of payment fell on national holiday/Sunday, which was permissible under section 10 of the General Clauses Act, according to the assessee’s Assessee by Sh. Navin Gargh, Advocate Department by Sh. Anil Kumar, Sr. DR. Date of hearing 18.07.2025 Date of pronouncement 27.08.2025 Printed from counselvise.com MA No. 04/Agr/2024 2 | P a g e submissions made before the Tribunal vide synopsis dated 25.01.2024 page 1 to 23 in the aforesaid appeal. 2. Perused the record. Heard learned authorized representative for applicant assessee and learned DR for revenue. 3. We notice that the said employees’ contribution was deposited on the very next day after the due date of payment being gazetted holiday/Sunday. We find that the aforesaid submissions of the assessee were part of the paper book, which seems to have been left out of being considered by the Tribunal due to oversight. In such circumstances, we deem it just and proper to partially recall the Tribunal’s order dated 23.02.2024 only to the extent of adjudicating as to whether the employees’ contribution of ESI/PF deposited by the assessee with one day delay is allowable where the due date for such payment prescribed in the respective Acts fell on Sunday/gazetted holiday. 4. In the result, miscellaneous application is allowed. The impugned order dated 23.02.2024 is hereby partially recalled as discussed above. The Registry is directed to list the appeal for hearing in due course. Order pronounced in the open court on 27.08.2025. Sd/- Sd/- (BRAJESH KUMAR SINGH) (SUNIL KUMAR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 27.08.2025 Printed from counselvise.com MA No. 04/Agr/2024 3 | P a g e *aks/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, Agra Printed from counselvise.com "