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The case revolves around a miscellaneous application filed by M/s. Athenahealth Technology Pvt. Ltd. against an earlier order of the Income Tax Appellate Tribunal, which mistakenly adjudicated on a ground not raised by the assessee concerning the Employees' contribution to PF & ESI. The assessee contended that the Tribunal had erroneously included this issue in its decision, whereas it had already been addressed and allowed by the CIT(A). The Departmental Representative conceded to the mistake, leading to the expunging of the incorrect paragraphs from the Tribunal's order.
Appeal details
Counselvise Citation
[2023] 140 COUNSELVISE.COM (IT) 135174 (ITAT-CHENNAI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
3 month(s) 22 day(s)
Appellant
Respondent
Appeal Type
Miscellaneous Application
Pronouncement Date
09-03-2023
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
C
Next Hearing Date
09-03-2023
Assessment Year
2018-2019
Appeal Filed On
17-11-2022
Judgement Text
आयकर अपीलीय अिधकरण, ‘सी’ ᭠यायपीठ, चे᳖ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI ᮰ी महावीर ᳲसह, उपा᭟यᭃ एवं ᮰ी मंजुनाथ जी, लेखा सद᭭य के समᭃ BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANJUNATHA G, ACCOUNTANT MEMBER िविवध यािचका सं / M.A. No.165/CHNY/2022 (arising in I.T.A. No. 82/CHNY/2021) िनधाᭅरण वषᭅ / Assessment Year : 2018-19 M/s. Athenahealth Technology Pvt. Ltd., Module 3 and 4, 9 th Floor, S.P. Infocity, Dr. MGR Road, Kandanchavadi, Perungudi, Chennai – 600 096. PAN: AAFCA 3257P v. The DCIT, Corporate Circle 1(1), Chennai. (अपीलाथᱮ / Applicant) (ᮧ᭜यथᱮ/Respondent) अपीलाथᱮ कᳱ ओर से /Applicant by : Shri Ashik Shah, CA ᮧ᭜यथᱮ कᳱ ओर से/Respondent by : Shri AR.V. Sreenivasan, Addl.CIT सुनवाई कᳱ तारीख/ Date of hearing : 10.03.2023 घोषणा कᳱ तारीख /Date of Pronouncement : 10.03.2023 आदेश /O R D E R PER MAHAVIR SINGH, VICE PRESIDENT: This Miscellaneous Application filed by the assessee is arising out of the order of the Tribunal in ITA No. 82/CHNY/2021, order dated 21.09.2022. 2 M.A No.165/CHNY/2022 2. The assessee moved this Miscellaneous Application for the reason that there is mistake in the order of the Tribunal dated 21.09.2022, whereby the Tribunal has adjudicated the ground in regard to amount remitted on account of Employees’ contribution to PF & ESI after the due date but said ground was never raised by assessee in its appeal and the ground raised i.e., Ground No.2 is in regard to allowance of deduction u/s.37 and 43B of the Income Tax Act, 1962. The ld.AR before us now stated that the CIT(A) has already allowed the claim of deduction in regard to payment of Employees’ contribution to PF & ESI and hence, there is no question, assessee raising this ground. The ld.AR took us through the grounds raised by assessee before the Tribunal as well as the order of CIT(A). 3. When this was pointed out to ld. Senior DR, he fairly agreed that the CIT(A) has already allowed the claim of assessee in regard to payment made to Employees’ contribution to PF & ESI and even Revenue has not filed any appeal against the order due to low tax effect. 4. After hearing both the sides and going through the facts, we are of the view that the Tribunal under wrong notion has 3 M.A No.165/CHNY/2022 adjudicated the issue vide para 2 to 4. Hence, we expunch the paras 2 to 4 of the Tribunal order in ITA No.82/CHNY/2021 dated 21.09.2022. In term of the above, the miscellaneous application of the assessee is allowed. 5. In the result, the miscellaneous application of the assessee is allowed to that above extent. Order pronounced in the open court on 10 th March, 2023 at Chennai Sd/- Sd/- (मंजुनाथ जी) (MANJUNATHA G) लेखा सद᭭य /ACCOUNTANT MEMBER (महावीर ᳲसह ) (MAHAVIR SINGH) उपा᭟यᭃ /VICE PRESIDENT चे᳖ई/Chennai, ᳰदनांक/Dated, the 10 th March, 2023 RSR आदेश कᳱ ᮧितिलिप अᮕेिषत/Copy to: 1. अपीलाथᱮ/Applicant 2. ᮧ᭜यथᱮ/Respondent 3. आयकर आयुᲦ /CIT 4. िवभागीय ᮧितिनिध/DR 5. गाडᭅ फाईल/GF.
