Care Container Lines Pvt. Ltd., Kolkata V. ADIT, CPC / D.C.I.T., Circle - 7(1), Kolkata, Kolkata

MA 32/KOL/2023

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The case involves Care Container Lines Pvt. Ltd., which filed a miscellaneous application pointing out an error in the Income Tax Appellate Tribunal's order regarding the disallowance of employees' contributions towards PF & ESI. Initially, the Tribunal had recorded the total contributions (both employees' and employers') as Rs.1,42,43,863, which was incorrect. The correct amount for employees' contributions alone was Rs.74,15,758. The Tribunal acknowledged the error and rectified the order, confirming the disallowance only for the employees' contributions at the corrected amount.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 132620 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-07-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 06-07-2023
• Assessment Year: 2020-2021
• Appeal Filed On: 05-06-2023
• Other Referred Cases: Checkmate Services Pvt. Ltd. vs. CIT (Civil Appeal No. 2833 of 2016)
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: RAJIV CHOUDHRY

Judgement Text

| आयकर अपीलीय अिधकरण ᭠यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI SANJAY GARG, HON’BLE JUDICIAL MEMBER & DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER M.A. No. 32/Kol/2023 A/o ITA No. 729/Kol/2022 Assessment Year: 2020-21 Care Container Lines Pvt. Ltd. 6B, Diamond Chamber 8 th Floor 4 Chowringhee Road Kolkata - 700016 [PAN : AAECC8088R] Vs ADIT, CPC/DCIT, Circle-7(1), Kolkata अपीलाथᱮ/ (Appellant) ᮧ᭜ यथᱮ/ (Respondent) Assessee by : Shri Rajiv Choudhry, A/R Revenue by : Shri Vijay Kumar, Addl. CIT D/R सुनवाई कᳱ तारीख/Date of Hearing : 07/07/2023 घोषणा कᳱ तारीख /Date of Pronouncement: 28/07/2023 आदेश/O R D E R PER DR. MANISH BORAD, ACCOUNTANT MEMBER : Through this miscellaneous application an apparent error has been pointed out by the assessee that, in the impugned order, the employees’ contribution towards PF & ESI is stated at Rs.1,42,43,863/- and the same has been disallowed in view of the judgment of the Hon’ble Supreme Court in the case of Checkmate Services Pv.t Ltd. vs. CIT (Civil Appeal No. 2833 of 2016) judgment dt. 12/10/2022. However, the said figure is amount towards employees’ contribution as well as employer contribution and the actual amount of employees’ contribution towards PF & ESI is Rs. 74,15,758/-. 2. Thus, the prayer was made that the amount appearing in the impugned order may be rectified thereby confirming the disallowance only to the extent of employees’ contribution towards PF & ESI at Rs.74,15,758/- as against Rs.1,42,43,863/- mentioned in the impugned M.A. No. 32/Kol/2023 A/o ITA No. 729/Kol/2022 Assessment Year: 2020-21 Care Container Lines Pvt. Ltd. 2 order. Since this fact is discernible from the record itself, the ld. D/R, did not oppose to this contention. In view of the above discussion we hereby rectify the order of this Tribunal dt. 16/02/2023, by correcting the figure of employee’s contribution towards PF & ESI in paragraph 3 of the order as under:- “3. From perusal of the above grounds, we notice that the only issue for our consideration is regarding disallowance of employees’ contribution to P.F. and ESI totaling to Rs.74,15,758/- under section 36(1)(va) read with section 2(24)(x) of the Income Tax Act.” 2.1. Thus, for Assessment Year 2020-21, disallowance u/s 36(1)(va) r.w.s. 2(24)(x) of the Act, towards delay in depositing Employees’ Contribution towards PF & ESI is confirmed for the sum of Rs.74,15,758/- 3. In the result, miscellaneous application of the assessee is allowed as per terms indicated hereinabove. Order pronounced in the Court on 28 th July, 2023 at Kolkata. Sd/- Sd/- (SANJAY GARG) (DR. MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER Kolkata, Dated 28/07/2023 *SC SrPs M.A. No. 32/Kol/2023 A/o ITA No. 729/Kol/2022 Assessment Year: 2020-21 Care Container Lines Pvt. Ltd. 3 आदेश कᳱ ᮧितिलिप अᮕेिषत/Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant 2. ᮧ᭜यथᱮ / The Respondent 3. संबंिधत आयकर आयुᲦ / Concerned Pr. CIT 4. आयकर आयुᲦ)अपील (/ The CIT(A)- 5. िवभागीय ᮧितिनिध ,आयकर अपीलीय अिधकरण, कोलकाता/DR,ITAT, Kolkata, 6. गाडᭅ फाईल /Guard file. आदेशानुसार/ BY ORDER, TRUE COPY Assistant Registrar आयकर अपीलीय अिधकरण ITAT, Kolkata