ADIT , BANGALORE V. M/S O CLOCK SOFTWARE PRIVATE LIMITED , CHENNAI

MA 89/CHNY/2023

• Counselvise Citation: [2023] 102 COUNSELVISE.COM (IT) 0205 (ITAT-CHENNAI)
• Duration Of Justice: 6 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-11-2023
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 02-11-2023
• Assessment Year: 2020-2021
• Appeal Filed On: 11-04-2023
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण, ’बी’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ 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. 89/Chny/2023 [In I.T.A. No.663/Chny/2022] िनधाŊरण वषŊ/Assessment Year: 2020-21 The ACIT, CPC, Bengaluru/ The Joint Commissioner of Income Tax (OSD), LTU Circle – 1, Chennai. Vs. M/s. O Clock Software Private Limited, No. 1, Eighth Floor A Wing, Parsn Manere, Anna Salai, Chennai 600 006. [PAN:AABCO2328M] (Petitioner) (ŮȑथŎ/Respondent) Petitioner by : Shri AR V. Sreenivasan, Addl. CIT ŮȑथŎ की ओर से/Respondent by : Shri Y. Sridhar, F.C.A. सुनवाई की तारीख/ Date of hearing : 03.11.2023 घोषणा की तारीख /Date of Pronouncement : 03.11.2023 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 the appeal filed by the assessee in I.T.A. No. 663/Chny/2022 dated 26.09.2022 relevant to the assessment year 2020-21. 2. By referring to the miscellaneous petition, the ld. DR has submitted that the appeal filed by the assessee has been allowed by M.P. No. 89/Chny/23 2 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. 3. On the other hand, the ld. Counsel for the assessee has relied on the order passed by the ITAT. 4. 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. 663/Chny/ 2022 dated 26.09.2022 relevant to the assessment year 2020-21 and the appeal is restored for fresh adjudication. The appeal is taken up for hearing on 03.11.2023 and is being disposed off M.P. No. 89/Chny/23 3 separately. 5. In the result, the miscellaneous petition filed by the Revenue is allowed. Order pronounced in the open Court on 3 rd November, 2023 at Chennai. Sd/- Sd/- (MANJUNATHA, G.) ACCOUNTANT MEMBER (V. DURGA RAO) JUDICIAL MEMBER Chennai, Dated, 03.11.2023 Vm/- आदेश की Ůितिलिप अŤेिषत/Copy to: 1. अपीलाथŎ/Appellant, 2.ŮȑथŎ/ Respondent, 3. आयकर आयुƅ/CIT, 4. िवभागीय Ůितिनिध/DR & 5. गाडŊ फाईल/GF.