M/s. ABT Limited, Coimbatore V. ADIT CPC Bengaluru, Karnataka

MA 175/CHNY/2023

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 8872 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-02-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 01-02-2024
• Assessment Year: 2021-2022
• Appeal Filed On: 19-12-2023
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण “बी” ायपीठ चे ई म । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय ी महावीर िसंह, उपा ! एवं माननीय ी मनोज कुमार अ&वाल ,लेखा सद) के सम!। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM M. A. No.175/Chny/2023 [In ITA No.1002/Chny/2023] (िनधा*रण वष* / Assessment Year: 2021-22) M/s. ABT Limited 180, Race Course Road, Coimbatore-641 018. बनाम/ V s . DCIT Corporate Circle-1, Coimbatore. थायीलेखासं./जीआइआरसं./PAN/GIR No. A AB C A-8 398- K (अपीलाथ /Appellant) : ( थ / Respondent) अपीलाथ कीओरसे/ Appellant by : Shri I. Dinesh(Advocate)- Ld.AR थ कीओरसे/Respondent by : Shri P. Sajit Kumar (JCIT)- Ld. DR सुनवाईकीतारीख/Date of Hearing : 02-02-2024 घोषणाकीतारीख /Date of Pronouncement : 02-02-2024 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. By way of this miscellaneous application u/s. 254(2), the assessee seeks indulgence in order passed by Tribunal in captioned appeal on 05- 12-2023. 2. In the petition, It has been stated by Ld. AR that the Tribunal did not advert to specific notification issued by the Revenue and Disaster Management Department of the Government of Tamilnadu in G.O.(Ms) No.396 dated 31.07.2020 which specifically restricts the functioning of 2 M.A. No.175/Chny/2023 work place due to Covid-19. It has also been submitted that the said circular / notification clearly demonstrate the prevailing situation in the month of July, 2020 which was considered by the Government of Tamil Nadu which extended the state wide lockdown till 31.08.2020. The Ld. AR further submitted that this statewide extension of lockdown puts a clear restriction on functioning of private offices. The Ld. AR also referred to EPFO Circular No. 1112 dated 15-05-2020 which spelt that the delay on account of Covid-19 could not be attributed to any culpable state of mind of the employer which would invite penal damages. The circular of EPFO as well as aforesaid notification issued by the Government of Tamilnadu referred during hearing has been omitted to be considered by Tribunal and specific Ground No. 4.3 raised in this regard has not been adjudicated. The Ld. Sr. DR, on the other hand, submitted that the order follows a binding judicial precedent and the petition merely seeks review of the order which is impermissible. Having heard rival submissions, the petition is disposed-off as under. 2. Upon perusal of Tribunal order, it could be seen that the only issue in the appeal was disallowance of late payment of PF / ESI dues for Rs.44.17 Lacs u/s 36(1)(va). The period of delay has been tabulated in the order in opening paragraph. The bench, following the decision of Hon’ble Supreme Court in bunch of appeals titled as Checkmate Services P. Ltd. Vs CIT (143 Taxmann.com 178) in preference to other decisions cited by Ld. AR, confirmed the disallowance. In para-2, the bench duly took note of EPFO Circular No. 1112 dated 15.05.2020 and concurred with the adjudication of Ld. CIT(A) that the said circular could not be by any stretch of imagination be equated with extension of due 3 M.A. No.175/Chny/2023 date for payment of EPF. Therefore, it is not correct to say that aforesaid circular has not been considered while adjudicating the appeal. 3. The specific notification issued by the Revenue and Disaster Management Department of the Government of Tamilnadu in G.O.(Ms) No.396 dated 31.07.2020 was also cited by Ld. AR during hearing and the same was also considered by the bench. It could be seen that the notification has been issued on 31-07-2020. From the tabulation as given in para-1 of the order, it could be observed that first due date of payment was 15-07-2020 which is much before the issuance of the said notification. The actual date of payment thereof is 14-08-2020. The second payment became due on 15-08-2020 which has also been deposited with a delay. Though the assessee was able to make the deposit on 14-08-2020 still it has defaulted in due which fall due on the same very next day. Therefore, this notification does not render any assistance to the case of the assessee. 4. The petition stand dismissed. Order pronounced on 02 nd February, 2024. Sd/- Sd/- (MAHAVIR SINGH) (MANOJ KUMAR AGGARWAL) उपा12 / VICE PRESIDENT लेखा सद4 / ACCOUNTANT MEMBER चे6ई Chennai; िदनांक Dated : 02-02-2024 DS आदेश की Aितिलिप अ &ेिषत/Copy of the Order forwarded to : 1. अपीलाथ /Appellant 2. थ /Respondent 3. आयकर आयु>/CIT 4. िवभागीय ितिनिध/DR 5. गाडC फाईल/GF