Commissioner Of Income Tax (Appeals)-2, Panaji V. Kalkura Refrigeration And Kitchen Equipments Private Limited, Udupi

MA 86/BANG/2023

AI Insights

The case involves Kalkura Refrigeration and Kitchen Equipments Pvt. Ltd., Udupi, which was the respondent in a series of Income Tax Appeals (ITA Nos. 230 & 315 to 320/Bang/2022) concerning the assessment years 2012-13 to 2016-17 & 2018-19, and 2017-18 respectively. The appeals were related to disallowances of employees' contributions to PF & ESI, which were allegedly deposited beyond the due dates prescribed under the relevant Acts. The Income Tax Appellate Tribunal (ITAT) had previously allowed the claims of the assessee, stating that the payments were made within the due date of filing the return of income under section 139(1) of the Income-tax Act, 1961, although beyond the dates mentioned in the respective Acts. The Revenue filed MAs seeking to recall this order, but the Tribunal dismissed these applications due to the delay in filing, as they were filed beyond the six-month period allowed under section 254(2) of the Act.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 130001 (ITAT-BANGALORE)
• Duration Of Justice: 1 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-05-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 25-05-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 19-04-2023
• 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.84 to 90/Bang/2023 Kalkura Refrigeration and Kitchen Equipments Pvt. Ltd., Udupi IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER MP Nos.84 to 88 & 90/Bang/2023 (Arising out of ITA Nos.315, 316, 317, 318, 319 & 320/Bang/2022 respectively) Assessment Years: 2012-13 to 2016-17 & 2018-19 CIT(A)-2 Panaji Vs. Kalkura Refrigeration and Kitchen Equipments Pvt. Ltd. Ambagilu Udupi 576 105 PAN No.AADCK4607K APPELLANT RESPONDENT MP No.89/Bang/2023 (Arising out of ITA No.230/Bang/2022) Assessment Year: 2017-18 ACIT Central Circle-2 Mangalore Vs. Kalkura Refrigeration and Kitchen Equipments Pvt. Ltd. Ambagilu Udupi 576 105 PAN No.AADCK4607K 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 MP No.84 to 90/Bang/2023 Kalkura Refrigeration and Kitchen Equipments Pvt. Ltd., Udupi Page 2 of 3 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: These Miscellaneous Applications (MAs) at the instance of the Revenue are seeking to recall the order of the ITAT in ITA Nos.230 & 315 to 320/Bang/2022 dated 12.5.2022. 2. The assessee came in appeals before me with regard to disallowances being employees’ contribution to PF & ESI which have 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 disposing the appeals 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, I notice that the Tribunal passed the orders in ITA Nos.230 & 315 to 320/Bang/2022 on 12.5.2022. It has been served on the department on 21.6.2022, which have been duly acknowledged by the department and the present miscellaneous petitions have been filed by the department on 13.02.2023. 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 cases, the order has been served to the department on 21.6.2022 and the department filed MAs on 13.2.2023 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 MAs. In this context, I rely on the judgement of the Hon’ble jurisdictional High Court in the case of A.S. Chinnaswamy MP No.84 to 90/Bang/2023 Kalkura Refrigeration and Kitchen Equipments Pvt. Ltd., Udupi Page 3 of 3 Raju (HUF) v. ACIT reported in (2018) 300 ITR 96 (Kar.) The MAs filed by department are dismissed. 4. In the result, the MAs filed by the Revenue are 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 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