JCIT(OSD), Corporate Circle-1(1), Chennai V. M/S COMFY SHOE MAKERS PRIVATE LIMITED , CHENNAI

MA 88/CHNY/2023

AI Insights

The case involves the Revenue's appeal against the decision of the CIT(A) which was upheld by the Tribunal concerning the deduction claims of Employee's Contribution to PF/ESI by M/s. Comfy Shoe Makers Private Limited for the assessment year 2019-20. Initially, the Tribunal's order was challenged by the Revenue through a miscellaneous petition, claiming there was a mistake apparent in the order based on a recent Supreme Court decision. The Tribunal, after reviewing the submissions and the Supreme Court's decision, found merit in the Revenue's claim and recalled the earlier order, setting the stage for a fresh examination of the issues.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 135410 (ITAT-CHENNAI)
• Duration Of Justice: 5 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-09-2023
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 14-09-2023
• Assessment Year: 2019-2020
• Appeal Filed On: 04-04-2023
• Other Referred Cases: M/s. Checkmate Services P. Ltd. and others in Civil Appeal No. 2833 of 2016
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण, ’सी’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI ŵी वी दुगाŊ राव Ɋाियक सद˟ एवं ŵी जी. मंजुनाथा, लेखा सद˟ के समƗ Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member M.P. No. 88/Chny/2023 [In I.T.A. No.688/Chny/2022] िनधाŊरण वषŊ/Assessment Year: 2019-20 The Joint Commissioner of Income Tax (OSD), Corporate Circle 1(1), Chennai 600 034. Vs. M/s. Comfy Shoe Makers Private Limited, No. 295, SIDCO Industrial Estate, Ambattur, Chennai 600 098. [PAN:AABCC2556M] (Petitioner) (ŮȑथŎ/Respondent) Petitioner by : Shri P. Sajit Kumar, JCIT ŮȑथŎ की ओर से/Respondent by : Shri Y. Sridhar, F.C.A. सुनवाई की तारीख/ Date of hearing : 15.09.2023 घोषणा की तारीख /Date of Pronouncement : 15.09.2023 आदेश /O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: By means of present Miscellaneous Petition, the Revenue seeks to recall the order passed by the Tribunal in I.T.A. No. 688/Chny/2022 dated 26.09.2022 relevant to the assessment year 2019-20. 2. The miscellaneous petition filed by the Revenue was inadvertently found to be delayed by four days. By filing detailed letter dated 12.07.2023, the ld. DR has submitted that there is no delay in filing the miscellaneous petition. We have perused the letter filed by the ld. DR and M.P. No. 88/Chny/23 2 find that there is no delay in filing the miscellaneous petition by the Revenue. 3. By referring to the miscellaneous petition, the ld. DR has submitted that the appeal filed by the Revenue has been dismissed by upholding the decision of the ld. CIT(A) with regard to the claim of deduction of Employee’s Contribution to PF/ESI and the Tribunal order has been received by the Department on 25.10.2022. By relying upon the decision of the Hon’ble Supreme Court in the case of M/s. Checkmate Services P. Ltd. and others in Civil Appeal o. 2833 of 2016 dated 12.10.2022, the ld. DR has submitted that there is a mistake apparent in the order of the Tribunal and pleaded that the order of the Tribunal may be recalled and pass fresh order in light of the above Supreme Court’s decision. 4. On the other hand, the ld. Counsel for the assessee has relied on the order passed by the ITAT. 5. We have heard both the sides, perused the order passed by the Tribunal as well as decision of the Hon’ble Supreme Court in the case of M/s. Checkmate Services P. Ltd. and others (supra) and find that there is a mistake apparent in the order passed by the Tribunal dated 26.09.2022. Accordingly, we recall the order of the Tribunal in I.T.A. No. M.P. No. 88/Chny/23 3 688/Chny/2022 dated 26.09.2022 for the assessment year 2019-20 and the appeal is restored for fresh adjudication. 6. In the result, the miscellaneous petition filed by the Revenue is allowed. Order pronounced in the open Court on 15 th September, 2023 at Chennai. Sd/- Sd/- (MANJUNATHA, G.) ACCOUNTANT MEMBER (V. DURGA RAO) JUDICIAL MEMBER Chennai, Dated, 15.09.2023 Vm/- आदेश की Ůितिलिप अŤेिषत/Copy to: 1. अपीलाथŎ/Appellant, 2.ŮȑथŎ/ Respondent, 3. आयकर आयुƅ/CIT, 5. िवभागीय Ůितिनिध/DR & 6. गाडŊ फाईल/GF.