Dy. CIT, C.C., Patiala V. Smt. Madhubala, Patiala

MA 25/CHANDI/2022

• Counselvise Citation: [2023] 100 COUNSELVISE.COM (IT) 6789 (ITAT-CHANDIGARH)
• Duration Of Justice: 10 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-10-2023
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 05-10-2023
• Assessment Year: 2019-2020
• Appeal Filed On: 08-11-2022
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: TDS
• Section: 143(1)

Judgement Text

आयकर अपीलȣय अͬधकरण, चÖडीगढ़ Ûयायपीठ, चÖडीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’, CHANDIGARH BEFORE SHRI A.D. JAIN, VICE PRESIDENT & SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER M.A.No. 25/Chd/2022 (Arising out of आयकर अपील सं./ITA No. 18/CHD/2022 Ǔनधा[रण वष[ / Assessment Year : 2019-20 The DCIT,/ ACIT, Central Circle, Patiala बनाम Smt. Madhubala W/o Shri Krishan Gopal, Ward No.1, Lehragaga, Punjab èथायी लेखा सं./PAN NO: ANJPB789D अपीलाथȸ/Appellant Ĥ×यथȸ/Respondent Ǔनधा[ǐरती कȧ ओर से/Assessee by : Sh. Vibhor Garg, CA राजèव कȧ ओर से/ Revenue by : Smt. Tarundeep Kaur, Sr. DR स ु नवाई कȧ तारȣख/Date of Hearing : 06.10.2023 उदघोषणा कȧ तारȣख/Date of Pronouncement : 06.10.2023 आदेश/Order Per A.D. Jain, Vice President: This is Departmental Application in ITA No. 18/Chd/2022, which was dismissed for vide common order dated 21.4.2022 in group of cases. 2. In this case, the Assessee had filed her return of income for the A.Y. 2019-20 on 30.12.2019, which was processed by passing order u/s 143(1) of the Income Tax Act, 1961 and certain disallowances on MA. No. 25/Chd/2023 in ITA 18/Chd/2022 - Smt. Madhubala, Lehargara 2 account of payment of TDS, late payment of Employers EPF and late payment of Employees EPF were made by the A.O. and in appeal by the Assessee before ld. CIT(A), the additions were deleted by the ld. CIT(A), Subsequently, in an filed appeal by the Department before the Tribunal, the Tribunal upheld the order of the CIT(A) by placing reliance on the decision of Coordinate Bench and various Benches of the ITAT. 3. The Department contends that now keeping in view the recent judgement of the Hon'ble Supreme Court in the case of ‘Checkmate Services Pvt. Ltd. Vs. Commissioner of Income Tax-1’, (Civil Appeal No. 2833 of 2016 dated 12.10.2022, the issue of allowability of deduction u/s 36(1)(va) of the Act towards late payment of employers / employees contribution to ESI / PF, this stands covered in favour of the Department. A request has, therefore, been made to decide the issue after fresh hearing a considering the submissions of both the sides. 4. The ld. Counsel for the Assessee, on the other hand, has placed reliance on the order of the Tribunal. 5. We have considered the submissions and perused the material available on the record. We find that the issue in question now has become a settled issue, which is covered by the recent decision of the Hon'ble Supreme Court in the case of ‘Checkmate MA. No. 25/Chd/2023 in ITA 18/Chd/2022 - Smt. Madhubala, Lehargara 3 Services P. Ltd. & Ors. Vs. CIT & Ors.’, [2022] 448 ITR 517 (SC) and thus, find force in the request of the Department. Accordingly, our common order dated 21.4.2022, passed with respect to ITA No. 18/Chd/2022, is hereby recalled for hearing afresh. The Registry is directed the fix the appeal for hearing on 14.12.2023, under notice to the parties. 6. In the result, the Application is allowed. Order pronounced on 6.10.2023. Sd/- Sd/- (VIKRAM SINGH YADAV) ( A.D. JAIN ) Accountant Member Vice President Dated : 6.10.2023 “आर.के.” आदेशकȧĤǓतͧलͪपअĒेͪषत / Copy of the order forwarded to : 1. अपीलाथȸ/ The Appellant 2. Ĥ×यथȸ/ The Respondent 3. आयकरआय ु Èत/ CIT 4. ͪवभागीयĤǓतǓनͬध, आयकरअपीलȣयआͬधकरण, चÖडीगढ़/ DR, ITAT, CHANDIGARH 5. गाड[फाईल/ Guard File आदेशान ु सार/ By order, सहायकपंजीकार/ Assistant Registrar