CIT(A) NFAC, Delhi V. Bannari Amman Sugars Limited, Coimbatore

MA 89/CHNY/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 2790 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-09-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 15-09-2022
• Assessment Year: 2017-2018
• Appeal Filed On: 07-08-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside

Judgement Text

आयकर अपीलीय ’सी’ ायपीठ चे ई म । IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय (ी वी. द ु गा. राव, ाियक सद0 एवं माननीय (ी मनोज कु मार अ5वाल ,लेखा सद0 के सम7। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM M.A. No. 89/Chny/2022 (Arising out of ITA No. 503/Chny/2021) ( िनधा.रण वष. / Assessment Year: 2017-18) ACIT Central Circle -3(2), Chennai. बनाम/ V s. M/s. Bannari Amman Sugars Limited 1212, Trichy Road, Sungam, Coimbatore – 641 018. थायी लेखा सं. /जीआइ आर सं. /P A N/ G I R No . AAAC B- 8 9 3 3 - G (अपीलाथ /Appellant) : ( थ / Respondent) अपीलाथ की ओरसे/ Appellant by : Shri P. Sajit Kumar (JCIT) – Ld. D.R थ की ओरसे/Respondent by : Shri Saroj Kumar Parida (Advocate) – Ld. A.R सुनवाई की तारीख/Date of Hearing : 16.09.2022 घोषणा की तारीख /Date of Pronouncement : 16.09.2022 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member): 1. By way of this miscellaneous application, the revenue seek recall of Tribunal order passed in captioned appeal in bunch of appeals vide common order dated 23.02.2022. In this order, the Tribunal has deleted the disallowance made by revenue on account of late remittance of Employees’ Contribution to PF / ESI in terms of Sec.43B r.w.s. 36(1)(va) M.P No.89/Chny/2022 2 as well as 2(24)(x). While adjudicating the issue, the bench has allowed the appeals of the assessee by following lead order passed in M/s Benco Thermal Technologies Private Ltd. V/s Asstt. Director of Income Tax (ITA No.281/Chny/2021 on 23.02.2022). The decision in the lead order has been rendered after considering catena of decisions including the decision of Hon’ble High Court of Madras in Unifac Management Services (India) P. Ltd. V/s DCIT (100 Taxmann.com 244; 23.10.2018) as well as the decision of Hon’ble Court in CIT v. Industrial Security & Intelligence India (P.) Ltd. [TCA No. 585 of 2015, dated 24-7-2015]. 2. The revenue has submitted that in subsequent decision in M/s Orchid Pharma Limited in TCA No. 430 & 421 of 2019 dated 08.07.2019, the Hon’ble Court has not followed its own decision in Industrial Security & Intelligence India (P.) Ltd. (supra) and set aside the issue to the file of Ld. CIT(A) and therefore, Hon’ble Court is not in agreement with its own decision rendered earlier. In the said background, revenue pleads for recall of the Tribunal order. 3. Upon perusal of decision as cited by revenue, it could be seen that in para-7, the matter has been remanded back to the file of Ld. CIT(A) for fresh consideration for the reason that CIT(A) did not give a reasoned finding in this respect. However, no opinion was expressed on the merits of the issue. Further, no opinion has been expressed by Hon’ble Court on the decision rendered in Industrial Security & Intelligence India (P.) Ltd. (supra) and therefore, it would not be correct to say that Hon’ble Court was not in agreement with its own decision rendered earlier. The plea of the revenue is not to be accepted. M.P No.89/Chny/2022 3 4. Be that as may be, the reason cited by revenue seeking recall of the order could not be held to have resulted into ‘mistake apparent from record’ within the meaning of Sec.254(2) which would require any interference on our part at this stage. Non-consideration of a case law which was never cited during the course of hearing and more importantly, which do not lay down any law, could not lead to a conclusion that there is mistake in the order. Accordingly, no interference is called for on our part u/s 254(2). 5. The application stands dismissed. Order pronounced on 16 th September, 2022. Sd/- (V. DURGA RAO) ाियक सद0 /JUDICIAL MEMBER Sd/- (MANOJ KUMAR AGGARWAL) लेखा सद0 / ACCOUNTANT MEMBER चे+ई / Chennai; िदनांक / Dated : 16-09-2022 EDN/- आदेश की Uितिलिप अ 5ेिषत/Copy of the Order forwarded to : 1. अपीलाथ /Appellant 2. यथ /Respondent 3. आयकर आयु (अपील)/CIT(A) 4. आयकर आयु /CIT 5. िवभागीय ितिनिध/DR 6. गाड फाईल/GF