Assistant Commissioner of Income Tax, Central Circle-3(2), Chennai, Chennai V. Bannari Amman Sugars Limited, Coimbatore

MA 142/CHNY/2023

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The case involves the Income Tax Department (revenue) seeking a recall of a Tribunal order that had previously deleted disallowances made on account of late remittance of Employees' Contribution to PF/ESI. This was in accordance with Sections 43B, 36(1)(va), and 2(24)(x) of the Income Tax Act. The revenue's request for recall was based on a recent Supreme Court decision in Checkmate Services P. Ltd. Vs CIT, which they argued warranted a re-adjudication of the appeal. However, the Tribunal dismissed the application as it was filed beyond the permissible six-month period stipulated under Section 254(2) of the Act.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 135581 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-11-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 09-11-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 29-09-2023
• Other Referred Cases: Checkmate Services P. Ltd. Vs CIT (143 Taxmann.com 178)
• Laws Referred To: Sec.43B, Sec.36(1)(va), Sec.2(24)(x), Sec.254(2)
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 254(2)

Judgement Text

आयकर अपीलीय ’सी’ ायपीठ चे ई म । IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय (ी वी. द ु गा. राव, ाियक सद0 एवं माननीय (ी मनोज कु मार अ5वाल ,लेखा सद0 के सम7। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM M.A. No. 142/Chny/2023 (Arising out of ITA No. 503/Chny/2021) ( िनधा.रण वष. / Assessment Year: 2017-18) DCIT Central Circle -3(2), Chennai. बनाम/ V s . M/s. Bannari Amman Sugars Limited 1212, Trichy Road, Sungam, Coimbatore – 641 018. थायी लेखा सं. /जीआइ आर सं. /P A N /G IR N o. A A AC B -8 93 3- G (अ पीलाथ /Appellant) : ( थ / Respondent) अपीलाथ की ओरसे/ Appellant by : Shri P. Sajit Kumar (JCIT) – Ld. D.R थ की ओरसे/Respondent by : Shri Saroj Kumar Parida (Advocate) – Ld. A.R सुनवाई की तारीख/Date of Hearing : 10.11.2023 घोषणा की तारीख /Date of Pronouncement : 10.11.2023 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member): 1. By way of this miscellaneous application, the revenue seek recall of Tribunal order passed in captioned appeal in bunch of appeals vide common order dated 23.02.2022. In this order, the Tribunal has deleted the disallowance made by revenue on account of late remittance of Employees’ Contribution to PF / ESI in terms of Sec.43B r.w.s. 36(1)(va) 2 as well as 2(24)(x). Considering the recent decision of Hon’ble Supreme Court in bunch of appeals titled as Checkmate Services P. Ltd. Vs CIT (143 Taxmann.com 178), the revenue pleads for recall of the order and re-adjudication of the appeal. 2. During hearing, it transpires that this application has been preferred beyond 6 months after receipt of order by the revenue. The application is clearly time barred u/s 254(2) as admitted by the revenue and therefore, the application is not maintainable considering the provisions of Sec. 254(2) which provide a window of 6 months to Tribunal to rectify any mistake apparent from record. 3. In the result, the application stand dismissed as not maintainable. Order pronounced in open court on 10 th November, 2023. Sd/- (V. DURGA RAO) ाियक सद0 /JUDICIAL MEMBER Sd/- (MANOJ KUMAR AGGARWAL) लेखा सद0 / ACCOUNTANT MEMBER चे*ई Chennai; िदनांक Dated : 10-11-2023 DS आदेशकीUितिलिपअ5ेिषत/Copy of the Order forwarded to : 1. अपीलाथ /Appellant 2. थ /Respondent 3. आयकरआयु3/CIT 4. िवभागीय ितिनिध/DR 5. गाड8फाईल/GF