Appeal details
Counselvise Citation
[2023] 140 COUNSELVISE.COM (IT) 301261 (ITAT-MUMBAI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
2 month(s) 20 day(s)
Appellant
Respondent
Appeal Type
Miscellaneous Application
Pronouncement Date
27-04-2023
Appeal Filed By
Department
Order Result
Allowed
Bench Allotted
H
Next Hearing Date
27-04-2023
Assessment Year
2018-2019
Appeal Filed On
06-02-2023
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “H”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER MA No.145/M/2023 (Arising out of ITA No.813/M/2022) Assessment Year: 2018-19 Income Tax Officer, Ward 8(2)(1), Room No.622, 6 th Floor, Aayakar Bhavan, Mumbai –400 020 Vs. M/s. Sila Solutions Pvt. Ltd., 3 rd Floor, A-301, Neelam Centre, Baburao Pendharkar Marg, Glaxo, Worli, Mumbai– 400 030 PAN: AANCS3675D (Appellant) (Respondent) Present for: Assessee by : Shri Mandar Vaidya, A.R. Revenue by : Shri Tejinder Pal Singh, D.R. Date of Hearing : 28 . 04 . 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 8(2)(1), Mumbai (hereinafter referred to as ‘the Revenue’) in his miscellaneous application seeking recall of the order dated 04.08.2022 passed by the Tribunal in ITA No.813/M/2022 for A.Y. 2018-19, the order (supra) is hereby recalled to decide afresh on the grounds that Provident Fund (PF) MA No.145/M/2023 & (Arising out of ITA No.813/M/2022) M/s. Sila Solutions Pvt. Ltd. 2 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 04.08.2022 (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/- (GAGAN GOYAL) (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.
AI Insights
The case involves the Income Tax Officer, Ward 8(2)(1), Mumbai (the Revenue) as the appellant and M/s. Sila Solutions Pvt. Ltd. as the respondent. The core issue was the eligibility of deductions for PF and ESIC contributions made after the prescribed due date under the relevant Acts for the Assessment Year 2018-19. Initially, the Tribunal had allowed these deductions, but upon the Revenue's application citing a Supreme Court decision, the Tribunal recalled its order to re-evaluate the matter in light of the new legal precedent.
