ITO WD 25(1) (2) CPC, MUMBAI V. SHAMIM AKHTAR ABDUL KHALIQ SHAIKH, MUMBAI

MA 11/MUM/2023

AI Insights

The case involves the Income Tax Officer, Ward 25(1)(2), Mumbai (Revenue) against Shri Shamim Akhtar Abdul Khaliq Shaikh (Respondent) concerning the assessment year 2018-19. The core issue was the eligibility of deductions for PF and ESIC contributions made after the prescribed due date. Initially, the Tribunal's order allowed these deductions, which was contested by the Revenue based on a Supreme Court ruling in Checkmate Services Pvt. Ltd. vs. CIT, which clarified that such contributions are not deductible if made after the due date. The Tribunal recalled its earlier order and decided to re-hear the appeal.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 301291 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-04-2023
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 02-03-2023
• Assessment Year: 2018-2019
• Appeal Filed On: 05-01-2023
• Other Referred Cases: Checkmate Services Pvt. Ltd. vs. CIT
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 43B

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER MA No.11/M/2023 (Arising out of ITA No.152/M/2022) Assessment Year: 2018-19 Income Tax Officer, Ward 25(1)(2), CPC KB-203, Kautilya Bhavan, BKC, Mumbai – 400 051 Vs. Shri Shamim Akhtar Abdul Khaliq Shaikh, 1 S Nisha Chawl, Behind Mahakali Masjid, Mahakali Caves Road, Andheri (East), Mumbai – 400 093 PAN: AULPS1757M (Appellant) (Respondent) Present for: Assessee by : Shri Sunil Makhija, A.R. Revenue by : Ms. Mahita Nair, D.R. Date of Hearing : 03.03.2023 Date of Pronouncement : 28.04.2023 O R D E R Per Kuldip Singh, Judicial Member: Heard: Keeping in view the averments made by the applicant Income Tax Officer, Ward 25(1)(2), CPC Mumbai (hereinafter referred to as ‘the Revenue’) in his miscellaneous application seeking recall of the order dated 30.05.2022 passed by the Tribunal in ITA No.152/M/2022 for A.Y. 2018-19, the order (supra) is hereby recalled to decide afresh on the grounds that Provident Fund MA No.11/M/2023 & Arising out of ITA No.152/M/2022 Shri Shamim Akhtar Abdul Khaliq Shaikh 2 (PF) and Employees’ State Insurance Corporation (ESIC) contribution of the employees deposited after due date prescribed under the relevant Act is not eligible for deduction under section 36(1)(va) read with section 43B as per law laid down by the Hon’ble Supreme Court in case of Checkmate Services Pvt. Ltd. vs. CIT order dated 12.10.2022 and as such earlier order dated 30.05.2022 (supra) passed by the Tribunal is not in consonance with the law of the land. Consequently, miscellaneous application filed by the Revenue is hereby allowed and the appeal is ordered to be heard afresh today itself. Order pronounced in the open court on 28.04.2023. Sd/- Sd/- ( OM PRAKASH KANT) (KULDIP SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai, Dated: 28.04.2023. * Kishore, Sr. P.S. Copy to: The Appellant The Respondent The CIT, Concerned, Mumbai The CIT (A) Concerned, Mumbai The DR Concerned Bench //True Copy// By Order Dy/Asstt. Registrar, ITAT, Mumbai.