DCIT/ACIT (Cen)-1, Chandigarh V. M/s Gaindamal Chiranjilal Pvt. Ltd., Chandigarh

MA 8/CHANDI/2023

AI Insights

The case involves the Revenue's appeal against a decision by the Income Tax Appellate Tribunal which had previously allowed the assessee's appeal, deleting the disallowance for late deposit of employees' contributions to PF/ESI. The Revenue filed a Miscellaneous Application citing a Supreme Court decision (Checkmate Services Pvt. Ltd. Vs. CIT-1) that allegedly contradicted the Tribunal's earlier decision. The Tribunal acknowledged the need to reconsider the matter in light of the Supreme Court's ruling and scheduled a new hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 135474 (ITAT-CHANDIGARH)
• Duration Of Justice: 9 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-08-2023
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 24-08-2023
• Assessment Year: 2018-2019
• Appeal Filed On: 22-11-2022
• Other Referred Cases: Checkmate Services Pvt. Ltd. Vs. CIT-1
• Laws Referred To: Checkmate Services Pvt. Ltd. Vs. CIT-1 (Civil Appeal No. 2833 of 2016 dt. 12.10.2022)
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण,च᭛डीगढ़ ᭠यायपीठ “ए” , च᭛डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH ᮰ी आकाश दीप जैन, उपा᭟यᭃ एवं ᮰ी िवᮓम ᳲसह यादव, लेखा सद᭭य BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM Miscellaneous Application No. 8/Chd/2023 In आयकर अपील सं./ ITA NO. 300/Chd/2022 िनधाᭅरण वषᭅ / Assessment Year : 2018-19 DCIT / ACIT(Cen)-1 Central-1, Chandigarh बनाम M/s Gaindamal Chiranjilal Pvt. Ltd. Plot No. 78, Industrial Area, Phase-1 Chandigarh ̾थायी लेखा सं./PAN NO: AABCG2439B अपीलाथᱮ/Appellant ᮧ᭜यथᱮ/Respondent िनधाᭅᳯरती कᳱ ओर से/Assessee by : None राज᭭व कᳱ ओर से/ Revenue by : Smt. Amanpreet Kaur, Sr. DR सुनवाई कᳱ तारीख/Date of Hearing : 25/08/2023 उदघोषणा कᳱ तारीख/Date of Pronouncement : 28/08/2023 आदेश/Order PER VIKRAM SINGH YADAV, A.M. : The present miscellaneous application has been filed by the Revenue against the order passed by the Coordinate Bench dt. 07/06/2022 in ITA No. 300/Chd/2022 for Assessment Year 2018-19. 2. In the Miscellaneous Application, it has been submitted that the appeal of the assessee was allowed by the Coordinate Bench wherein the disallowance made on account of late deposit of employees contribution to PF/ESI beyond the due date of filing of the return of income was deleted. It was submitted that in view of the decision of the Hon’ble Supreme Court in case of Checkmate Services Pvt. Ltd. Vs. CIT-1 (Civil Appeal No. 2833 of 2016 dt. 12.10.2022), there is apparent mistake on record in view of the fact that the Hon’ble Supreme Court has declared the law of the land which stood at relevant point in time and it was accordingly submitted that in view of the said decision, the order so passed by the Coordinate Bench may be recalled and decide the issue afresh after taking into consideration the decision of the Hon’ble Supreme Court in case of Checkmate Services Pvt. Ltd. Vs. CIT-1(supra). 3. None appeared on behalf of the assessee. After hearing the Ld. DR and perusing the material available on the record including the decision passed by the 2 Coordinate Bench dt. 07/06/2022, the same is hereby recalled in view of the decision of the Hon’ble Supreme Court in case of Checkmate Services Pvt. Ltd. Vs. CIT-1(supra) and to hear the arguments of both the sides, hearing in the matter is scheduled for 11/09/2023. The Registry is directed to issue notice to both the parties. 4. In the result, Miscellaneous Application filed by the Revenue is allowed. Order pronounced in the open Court on 28/08/2023 Sd/- Sd/- आकाश दीप जैन िवᮓम ᳲसह यादव (AAKASH DEEP JAIN) ( VIKRAM SINGH YADAV) उपा᭟यᭃ / VICE PRESIDENT लेखा सद᭭य/ ACCOUNTANT MEMBER AG Date: 28/08/2023 आदेश कᳱ ᮧितिलिप अᮕेिषत/ Copy of the order forwarded to : 1. अपीलाथᱮ/ The Appellant / 2. ᮧ᭜यथᱮ/ The Respondent 3. आयकर आयुᲦ/ CIT 4. आयकर आयुᲦ (अपील)/ The CIT(A) 5. िवभागीय ᮧितिनिध, आयकर अपीलीय आिधकरण, च᭛डीगढ़/ DR, ITAT, CHANDIGARH 6. गाडᭅ फाईल/ Guard File आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar