Tirupati Industril Services P Ld, Pune V. Deputy Commissioner of Income-Tax, Cir-10, , Pune

MA 118/PUN/2023

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 8864 (ITAT-PUNE)
• Duration Of Justice: 8 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-02-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2019-2020
• Appeal Filed On: 14-05-2023
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “B” BENCH : PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER M.A.No.118/PUN./2023 Arising out of I.T.A.No.17/PUN./2022 - Assessment Year 2019-2020 Tirupati Industrial Services Pvt. Ltd., Ramhari Complex, Opp. Tata Motors Limited, Gawade Colony, Chinchwad, Pune – 411 033 PAN AACCT2030N Maharashtra. vs. The DCIT, Circle-10, Pune. (Applicant) (Respondent) For Assessee : Dr. Shantanu J. Pendse For Revenue : Shri Ramnath P Murkunde Date of Hearing : 02.02.2024 Date of Pronouncement : 02.02.2024 ORDER PER DR. DIPAK P. RIPOTE, A.M. : This assessee’s miscellaneous application M.A.No.118/PUN./2023 filed u/s.254(2) of the of the Income Tax Act, 1961 (in short "the Act"), seeks to recall/rectify our order dated 12.12.2022 in dismissing assessee’s main appeal ITA.No.17/PUN./2022 for assessment year 2019-2020. Heard both the parties. Case file perused. 2. It emerges at the outset that this tribunal’s impugned order dated 12.12.2022 has reversed both the learned lower authorities action invoking sec.sec.36(1)(v)(a) of 2 MA.No.118/PUN./2023 the Act disallowing a sum of Rs.57,47,793/- towards employees contribution to provident fund and ESIC of Rs.10,67,615/- on account of assessee’s failure in not having paid/remitted the corresponding dues within the time allowed as per the respective Act. In para-6 of our order dated 12.12.2022, we dealt with the instant issue of delayed payment of Employee’s Contribution of Provident Fund by following the hon’ble apex court’s recent landmark decision in Checkmate Services P. Ltd. & Ors. vs. CIT & Ors. (2022) 448 ITR 518 (SC) wherein the hon’ble apex court has observed that such a disallowance is very much warranted as the concerned assessee has to remit the same before the due date under the corresponding statue(s). Since our order dated 12.12.2022 is in conformity with the order of the hon’ble apex court (supra), we note that our impugned order has not suffered with any apparent mistake u/sec.254(2) of the Act and accordingly, we dismiss the instant miscellaneous application of the assessee. Ordered accordingly. 3. In the result, M.A.No.118/PUN./2023 of the assessee is dismissed. Order pronounced in the open Court on 02.02.2024. Sd/- Sd/- [SATBEER SINGH GODARA] [DR. DIPAK P. RIPOTE] JUDICIAL MEMBER ACCOUNTANT MEMBER Pune, Dated 02 nd February, 2024 VBP/- 3 MA.No.118/PUN./2023 Copy to 1. The applicant 2. The respondent 3. The CIT(A)-1, Pune. 4. The Pr. CIT, Pune concerned. 4. D.R. ITAT, Pune “B” Bench, Pune. 5. Guard File. //By Order// //True Copy // Assistant Registrar, ITAT, Pune Benches, Pune.