The Deputy Commissioner Of Income Tax, CPC, Bangalore V. Rajendran Sudagar, Mysore

MA 81/BANG/2023

AI Insights

The case involves a Miscellaneous Application (MA) filed by the Revenue seeking to recall an order of the Income Tax Appellate Tribunal (ITAT) in a previous appeal (ITA No.13/Bang/2022) concerning the disallowance of Rs.14,23,631, which was employees' contribution to PF & ESI. The original ITAT decision allowed the assessee's claim, stating that the payments were made within the due date for filing the return of income under section 139(1) of the Income-tax Act, 1961, despite being beyond the dates prescribed by the respective Acts. The Revenue's MA was dismissed due to being filed beyond the statutory time limit.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 129996 (ITAT-BANGALORE)
• Duration Of Justice: 3 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-05-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 25-05-2023
• Assessment Year: 2018-2019
• Appeal Filed On: 02-02-2023
• Other Referred Cases: A.S. Chinnaswamy Raju (HUF) v. ACIT (2018) 300 ITR 96 (Kar.)
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 251; 139(1); 254(2)

Judgement Text

MP No.81/Bang/2023 Rajendran Sudagar, Mysore IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER MP No.81/Bang/2023 (Arising out of ITA No.13/Bang/2022) Assessment Year: 2018-19 Deputy Commissioner of Income-tax CPC Bangalore Vs. Rajendran Sudagar D 107/47, S.V. Regency Hindal, Ring Road Vijayanagar II Stage Mysore 570 017 PAN No.CRUPS3711F APPELLANT RESPONDENT Appellant by : Shri Ganesh R. Gale, Standing Counsel for Department Respondent by : N O N E Date of Hearing : 26.05.2023 Date of Pronouncement : 26.05.2023 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: This Miscellaneous Application (MA) at the instance of the Revenue is seeking to recall the order of the ITAT in ITA No.13/Bang/2022 dated 11.4.2022. 2. The assessee came in appeal before me with regard to disallowance of Rs.14,23,631/- being employees’ contribution to PF & ESI which has been deposited beyond the due date prescribed under relevant Act for filing the return of income u/s 139(1) of the Income-tax Act,1961 ['the Act' for short]. The Tribunal while MP No.81/Bang/2023 Rajendran Sudagar, Mysore Page 2 of 3 disposing the appeal of the assessee allowed the claim of the assessee by observing that that it has been paid within due date of filing return of income u/s 139(1), though it was beyond the date mentioned in the respective Act. At the time of hearing, we notice that the Tribunal passed the order in ITA No.13/Bang/2022 on 11.04.2022. It has been served on the department on 18.5.2022, which has been duly acknowledged by the department and the present miscellaneous petition has been filed by the department on 03.02.2023. 3. As per section 254(2) of the Income-tax Act,1961 ['the Act' for short] the party filing the MA shall be filed within a period of 6 months from the end of month in which the order was communicated so as to rectify the mistake, which is apparent in the order passed u/s 251 of the Act. In the present case, the order has been served to the department on 18.5.2022 and the department filed MA on 3.2.2023 which is beyond the time limit as prescribed u/s 254(2) of the Act. The Tribunal does not have power to condone the delay in filing belated MA. In this context, I rely on the judgement of the Hon’ble jurisdictional High Court in the case of A.S. Chinnaswamy Raju (HUF) v. ACIT reported in (2018) 300 ITR 96 (Kar.) The MA filed by department is dismissed. 4. In the result, the MA filed by the Revenue is dismissed. Order pronounced in the open court on 26 th May, 2023 Sd/- (Chandra Poojari) Accountant Member Bangalore, Dated 26 th May, 2023. VG/SPS MP No.81/Bang/2023 Rajendran Sudagar, Mysore Page 3 of 3 Copy to: 1. The Applicant 2. The Respondent 3. The CIT 4. The CIT(Judicial) 5. The DR, ITAT, Bangalore. 6. Guard file By order Asst. Registrar, ITAT, Bangalore.