Appeal details
Counselvise Citation
[2022] 104 COUNSELVISE.COM (IT) 3845 (ITAT-CHANDIGARH)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
1 year(s) 9 month(s) 22 day(s)
Appellant
Respondent
Appeal Type
Miscellaneous Application
Pronouncement Date
21-06-2022
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
A
Assessment Year
2013-2014
Appeal Filed On
30-08-2020
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘A’, CHANDIGARH BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER Miscellaneous Application No. 50 /Chd/2020 (In ITA No. 80/Chd/2018) नधा रण वष / Assessment Year : 2013-14 The DCIT C-1(1) Chandigarh बनाम M/s Amartex Industries Ltd. C/o Parikshit Aggarwal, H.No. 1238 Sector 22-B, Chandigarh थायी लेखा सं./PAN NO: AABCA2243H अपीलाथ /Appellant यथ /Respondent Miscellaneous Application No. 51 /Chd/2020 (In ITA No. 374/Chd/2019) नधा रण वष / Assessment Year : 2014-15 The DCIT C-1(1) Chandigarh बनाम M/s Amartex Industries Ltd. C/o Parikshit Aggarwal, H.No. 1238 Sector 22-B, Chandigarh थायी लेखा सं./PAN NO: AABCA2243H अपीलाथ /Appellant यथ /Respondent नधा रती क ओर से/Assessee by : None (Adjournment application) राज व क ओर से/ Revenue by : Smt. Priyanka Dhar, Sr. DR स ु नवाई क तार%ख/Date of Hearing : 17/06/2022 उदघोषणा क तार%ख/Date of Pronouncement : 22 /06/2022 आदेश/Order Per Vikram Singh Yadav, Accountant Member: These are two Misc. Applications filed by the Revenue against the consolidated order passed by the Coordinate Bench in ITA No. 80/Chd/2018 and 374/Chd/2019 dated 28.02.2020 pertaining to A.Y. 2013-14 and 2014-15. 2. During the course of hearing, the Ld. DR submitted that the limited issue involved in these two Misc. Applications relates to deletion of disallowance made by the AO under section 36(1)(va) of the Act in respect of employees contribution to ESI & PF. It was submitted that the Tribunal has not rightly appreciated the facts and circumstances of the case and has deleted the 2 disallowance. It was submitted that the matter to the limited extent in respect of disallowance of deletion made by the AO under section 36(1)(va) may be recalled and heard afresh. 3. None appeared on behalf of the assessee however, an adjournment application was moved by the ld AR Shri Parikshit Aggarwal on behalf of the assessee. 4. After considering the case record and hearing the ld DR, we believe that no useful purpose would be achieved in adjourning the matter as we find that the Coordinate Bench has passed the order taking into consideration the factual position as well as following the decision of Hon’ble Jurisdictional High Court and the relevant findings are contained in para 28, 45 and 46 of its order dated 28.02.2020 which reads as under: “28. We have considered the rival contentions and carefully gone through the orders of the authorities below. We do not find any reason to uphold the disallowance made of employees' contribution to ESI & PF amounting to Rs. 3,73,020/- which undisputedly have been deposited before the due date of filing of return of income, since, as rightly pointed out by the Ld. Counsel for the assessee, the Hon'ble Jurisdictional High Court ,in a number of decisions as cited above, has held that where the assessee deposits the contribution before due date of filing of return of income, no disallowance is warranted U/s 36(l)(v)(a) of the Act. The Id DR was unable to bring to our notice any subsequent contrary decision of the Hon'ble Jurisdictional High Court or of the Hon'ble Apex Court in this regard. In view of the same, we direct the deletion of the disallowance made U/s 36(l)(v)(a) of the Act of the employees' contribution to ESI and PF amounting to Rs. 3,73,020. Ground No. 5 of the appeals stands allowed.” “45. Ground No. 4 of the appeal, it was common ground is identical to the ground No. 5 of the appeal for the A.Y. 2013-14, relating to disallowance of employees contribution to ESI & PF on account of late deposit of the same. The said ground reads as under: 3 46. It was contended that the facts in the present case are also /identical to that in A.Y 2013-14,as in the amounts having been deposited before the due date of filing of return of income. Since admittedly the issue and the facts relating to it are identical to that raised by the assessee in its appeal for A.Y 2013-14 ,dealt with us above, our decision rendered therein will apply mutatis mutandis in this year also. The disallowance made therefore u/s 36(l)(va) of the Act is accordingly deleted.” 5. We therefore find that there is no justifiable basis for Revenue to file the present Misc. Applications as once a view has been taken, the Tribunal cannot review its own order especially where the order has been passed taking into consideration the decision of the Hon’ble Jurisdictional High Court. In view of the same the Misc. Applications filed by the Revenue are hereby dismissed. 6. In the result, both the above Misc. Applications filed by the Revenue are dismissed. Order pronounced in open Court on 22/6/2022 . Sd/- Sd/- (SUDHANSHU SRIVASTAVA) (VIKRAM SINGH YADAV) याय क सद य/Judicial Member लेखा सद य/Accountant Member Dated: 22/06/2022 AG आदेश क त,ल-प अ.े-षत/ Copy of the order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent 3. आयकर आय ु /त/ CIT 4. आयकर आय ु /त (अपील)/ The CIT(A) 5. -वभागीय त न2ध, आयकर अपील%य आ2धकरण, च4डीगढ़/ DR, ITAT, CHANDIGARH 6. गाड फाईल/ Guard File
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