AI Insights
The case involves multiple Miscellaneous Applications (M.A. Nos. 202 & 203/Chny/2022 among others) filed by the Revenue seeking rectification of the Tribunal's earlier orders concerning the late payment of Employees' Contributions to PF/ESI by various companies for the assessment years 2017-18, 2018-19, and 2019-20. The Tribunal consolidated these applications with a bunch of similar appeals and decided based on the lead order passed in MA Nos. 97/Chny/2022 & 11/Chny/2023. The Tribunal found a mistake apparent from the record in the earlier orders and thus allowed the Revenue's applications, modifying the orders to disallow the late payments as deductions in the computation of income.
Appeal details
Counselvise Citation
[2023] 140 COUNSELVISE.COM (IT) 134090 (ITAT-CHENNAI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
9 month(s) 3 day(s)
Appellant
Respondent
Appeal Type
Miscellaneous Application
Pronouncement Date
31-07-2023
Appeal Filed By
Department
Order Result
Allowed
Bench Allotted
A
Next Hearing Date
18-05-2023
Assessment Year
2019-2020
Appeal Filed On
27-10-2022
Judgement Text
आयकर अपीलीय अिधकरण “ए” ायपीठ चे ई म । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय ी महावीर िसंह, उपा ! एवं माननीय ी मनोज कुमार अ%वाल ,लेखा सद( के सम!। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM S. No M.A No. Asstt Year Applicant Respondent Applicant by Respondent by 1-2 M.A.No.202 & 203 /Chny/2022 (In ITA No. 99 & 100 /Chny/2022) 2 0 1 7 - 1 8 & 2 0 1 8 - 1 9 DCIT Circle-1, Tirupur. M/s.Amazing Export Corporation SF No,105,Valayankadu Vadugapalayam PO Dharapuram Road, Palladam-641 664. PAN:AAKFA-0106D Shri AR.V.Sreenivasan Addl.CIT None 3-4 M.A.Nos.123 & 124 /Chny/2022 (In ITA Nos.88 & 89/ Chny/2022) 2 0 1 7 - 1 8 & 2 0 1 8 - 1 9 DCIT Corporate Circle-3(1), Chennai M/s.Tsugami Precision Engineering India P.Ltd Plot No.A-8, Sipcot Industrial Growth Centre, Oragadam Vallam B Village, Sriperumbudur, Kancheepuram-602 105. PAN: AADCT-7614-H Shri AR.V.Sreenivasan Addl.CIT Shri S.Sridhar, Advocate 5 M.A.No.122/Chny/2022 (In ITA No. 50/Chny/2022) 2 0 1 8 - 1 9 ITO, Corporate Ward-3(3), Chennai. M/s.United Overseas Facilities Management Pvt.Ltd. 160/55, Rama Naciken Street, Nungambakkam Chennai-600 034. PAN:AABCU-4539-Q Shri AR.V.Sreenivasan Addl.CIT Shri D.Anand, Advocate 6-7 M.A. Nos.148 & 149/ Chny/2022 (In ITA Nos.28 & 29/Chny/2022) 2 0 1 8 - 1 9 & 2 0 1 9 - 2 0 DCIT Corporate Circle-1, Coimbatore M/s. Sharadha Terry Products Pvt.Ltd 8, Badrakaliamman Koil Road, Nellithurai P.O Mettupalayam-641 305. PAN:AADCS-0657-H Shri AR.V.Sreenivasan Addl.CIT Shri Tarun, Advocate for Mr.S.Sridhar, Advocate 8 M.A.No.193/Chny/2022 (In ITA No.97/Chny/2022) 2 0 1 7 - 1 8 ITO Corporate Ward-6(1) Chennai. M/s.Ultracon Structural Systems Pvt.Ltd. 45, 5 th Street, Padmanabha Nagar, Adyar, Chennai-600 020. PAN: AAACU-6685-L Shri AR.V.Sreenivasan Addl.CIT Shri Sudarshan, C.A 9 M.A.No.151/Chny/2022 (In ITA No. 8/Chny/2022) 2 0 1 7 - 1 8 DCIT Large Tax Payer Unit-1 Chennai. M/s.Wheels India Ltd. Padi, Chennai-600 050. PAN: AAACW-0315-K Shri AR.V.Sreenivasan Addl.CIT Shri Saroj Kumar Parida, Advocate 10 M.A. No.170/Chny/2022 (In ITA No.96/Chny/2022) 2 0 1 8 - 1 9 DCIT Corporate Circle-4(1), Chennai. M/s. Mudhra Fine Blanc Pvt.Ltd B39-04, SIPCOT Industrial Park, Irungattukottai Shri AR.V.Sreenivasan Addl.CIT Shri Muralidharan, CFO & Shri Ajit, Senior Manager 2 Chennai-602 117. PAN: AAECM-6512-C 11 M.A.No.99/Chny/2022 (In ITA No.174/Chny/2022) 2019-20 DCIT Central Circle-1(3) Chennai. Anjappar Chettinad Restaurant Madurai LLP, 17/35, Suprabath Flats, Thyagaraya Gramani Street, T.Nagar, Chennai-600 017. PAN:AAUFA-2313-G Shri AR.V.Sreenivasan Addl.CIT Shri V.Padmanabhan C.A. 12 M.A.No.142/Chny/2022 (In ITA No.73/Chny/2022) 2018-19 ITO Ward -1(1), Erode. M/s.T.A.V & Company 1499, E.V.N Road, Erode-638 011. PAN: AAAFT-9144-Q Shri AR.V.Sreenivasan Addl.CIT None 13 M.A.No.150/Chny/2022 (In ITA No.78/Chny/2022) 2 0 1 9 - 2 0 DCIT Non- Corporate Circle-7(1), Chennai. M/s.DFE Pharma India LLP B-4, Sipcot Industrial Complex, Kudikadu, Cuddalore-607 005. PAN: AAIFD-2025-J Shri AR.V.Sreenivasan Addl.CIT Shri G.S.D. Babu, Advocate 14 M.A.No.147/Chny/2022 (In ITA No.45/Chny/2022) 2018-19 ITO Corporate ward-2, Coimbatore Sri Kumaraguru Mill Limited 126, Arts College Road, Coimbatore-641 018 PAN: AACCG-2868-D Shri AR.V.Sreenivasan Addl.CIT Shri Tarun, Advocate for Mr.S.Sridhar, Advocate सुनवाईकीतारीख/Date of Hearing : 19-05-2023 घोषणाकीतारीख/Date of Pronouncement : 01-08-2023 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. By way of captioned Miscellaneous Applications, the Revenue seeks our indulgence in Tribunal order passed in captioned appeals on 11.04.2022. The revenue has filed similar applications in bunch of appeals seeking restoration / rectification of order on identical grounds. All these applications were heard together and opportunity was given to learned authorized representatives of all the assessees to meet out the applications filed by the revenue. The captioned applications were also heard along with that bunch. It was admitted position that the adjudication in lead applications would apply to all the other similar applications filed by the revenue. The lead order has now been passed 3 by the bench in MA Nos. 97/Chny/2022 & 11/Chny/2023 on 31.07.2023 wherein the applications of revenue has been allowed and the issue, on merits, has been decided against the assessee considering the decision of Hon’ble Supreme Court in the case of Checkmate Services P. Ltd. Vs CIT (143 Taxmann.com 178; dated 12.10.2022). After considering the rival submissions, the Bench held that there was mistake apparent from record in terms of section 254(2) and therefore, the Revenue’s applications were to be allowed. The issue, on merits was decided against the assessee. It was also held that such an adjustment could very well be made while processing return of income u/s 143(1) as per decision in Electrical India (ITA No. 789/Chny/2022). 2. Accordingly, accepting the present applications of the revenue, the captioned order stand modified and the impugned issue is decided against the assessee. The Ld. AO is directed to re-compute the income of captioned assessees by disallowing late payment of Employees’ Contribution to PF / ESI which have been deposited beyond due date as specified in respective welfare ESI / PF acts. The order of Tribunal stand modified accordingly. A copy of this common order may be placed in respective files. 3. All the applications stands allowed. Order pronounced on 01 st August, 2023. Sd/- Sd/- (MAHAVIR SINGH) (MANOJ KUMAR AGGARWAL) उपा / VICE PRESIDENT लेखा सद" / ACCOUNTANT MEMBER चे$ई Chennai; िदनांक Dated : 01-08-2023 DS 4 आदेश की Kितिलिप अ %ेिषत / Copy of the Order forwarded to : 1. अपीलाथ/ / Appellant 2. 01थ/ / Respondent 3. आयकर आयु4/CIT 4. िवभागीय 0ितिनिध/DR 5. गाड9 फाईल/GF
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