M/S. THE KOTHARI WHEELS ,PUNE V. DCIT, CPC,BANGALORE, BANGLORE

MA 40/PUN/2024

AI Insights

The case involves M/s. The Kothari Wheels, who filed a Miscellaneous Application (M.A. No.40/PUN/2024) seeking rectification of a Tribunal order dated 18.01.2024 concerning ITA No.1420/PUN/2023. The applicant contended that the disallowance amount for delayed Employees Contribution towards PF & ESI was incorrectly stated as Rs.93,37,905 due to an error in the Tax Audit Report. The correct amount, as supported by challans and details provided, was Rs.45,34,844. The Tribunal, upon reviewing the documents and hearing the Departmental Representative, agreed that a mistake apparent from the record existed and rectified the disallowance amount in the order.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 24749 (ITAT-PUNE)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-03-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2018-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARVIND DESAI

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND VINAY BHAMORE, JUDICIAL MEMBER M.A. No.40/PUN/2024 (Arising out of ITA No.1420/PUN/2023 \u0001नधा\u0005रण वष\u0005 / Assessment Years : 2018-19 M/s. The Kothari Wheels, 2, Trade Net, 33/2B/1, Nagar Road, Pune 411 014 Maharashtra PAN : AAEFT1534A Vs. DCIT, CPC, Bangalore Applicant Respondent आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : This Miscellaneous application has been moved by the applicant seeking rectification of the Tribunal order dated 18.01.2024 passed in ITA No.1420/PUN/2023 on the ground that a mistake apparent from record has crept in the order. 2. When the case was called for, none appeared on behalf of the applicant despite due service of notice of hearing. We therefore proceed to dispose of this M.A. with the able assistance from the ld. Departmental Representative. 3. We have heard ld. Departmental Representative, perused the Tribunal order and the record placed before us. We note that the applicant in the instant M.A. has submitted that the disallowance for delay in Employees Contribution towards PF & ESI which is Assessee by : None Revenue by : Shri Arvind Desai Date of hearing : 31.01.2025 Date of pronouncement : 05.03.2025 M.A. No.40/PUN/2024 M/s. The Kothari Wheels 2 stated at Rs.93,37,905/- is an incorrect amount on account of the inadvertent error committed by the Tax Audit in the Tax Audit Report. He submitted that the correct amount of Employees Contribution towards PR & ESI is Rs.45,34,844/- and thus requested that necessary rectification may be made in the impugned order substituting the correct amount of disallowance of Rs.45,34,844/- as against Rs.93,37,905/-. In support of the claim, the assessee has placed on record the challans and necessary details which confirms that the delay in deposit of Employees Contribution towards PF & ESI is only to the extent of Rs.45,34,844/-. In view thereof, we find that there is a mistake apparent from record in the Tribunal order and it needs to be rectified. Therefore, wherever the disallowance of Employees Contribution towards is mentioned as “Rs.93,37,905/-” in the Tribunal order dated 18.01.2024, it is to be read as “Rs.45,34,844/-” since there is mistake at the end of the Auditor in mentioning the figures in the Tax Audit Report. The order is modified to this extent only. It is made clear that there will be no change in the outcome of the appeal. 4. In the result, the Miscellaneous Application filed by the assessee is allowed in above terms. Order pronounced on this 05th day of March, 2025. Sd/- Sd/- (VINAY BHAMORE) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; \u0001दनांक / Dated : 05th March, 2025. Satish M.A. No.40/PUN/2024 M/s. The Kothari Wheels 3 आदेश क\u0002 \u0003ितिलिप अ\tेिषत / Copy of the Order forwarded to : 1. अपीलाथ\f / The Appellant. 2. \r\u000eयथ\f / The Respondent. 3. The Pr. CIT concerned. 4. िवभागीय \rितिनिध, आयकर अपीलीय अिधकरण, “B” ब\u0014च, पुणे / DR, ITAT, “B” Bench, Pune. 5. गाड\u0004 फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune. "