Tanaji Shankar Yadav, Pune V. ACIT,CPC,BENGALURU, BENGALURU

MA 89/PUN/2023

• Counselvise Citation: [2023] 100 COUNSELVISE.COM (IT) 6114 (ITAT-PUNE)
• Duration Of Justice: 6 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-10-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 19-10-2023
• Assessment Year: 2019-2020
• Appeal Filed On: 02-04-2023
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: NITIN PATIL

Judgement Text

आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER धिधिि आिेदन सं. / MA No.89/PUN/2023 (Arising out of ITA No. 459/PUN/2021) धनिाारण िर्ा / Assessment Year : 2019-20 Mr. Tanaji Shankar Yadav, S. No. 169 Bungalow, A-20, Satyapuram, Hadapsar-Sawad Road, Fursungi, Pune-411028 PAN : AAIPY0307Q ......अपीलार्थी / Appellant बनाम / V/s. ACIT, CPC, Bengaluru ......प्रत्यर्थी / Respondent Assessee by : N O N E Revenue by : Shri Nitin Patil सुनवाई की तारीख / Date of Hearing : 20-10-2023 घोषणा की तारीख / Date of Pronouncement : 26-10-2023 आदेश / ORDER PER S.S. VISWANETHRA RAVI, JM : By this Miscellaneous Application the assessee intends to recall the order dated 21-10-2022 passed by this Tribunal in ITA No.459/PUN/2021 for assessment year 2019-20. 2 MA No. 89/PUN/2023, A.Y. 2019-20 2. The assessee filed application seeking adjournment by stating that his counsel is out of station due to prior commitments. On perusal of the ordersheet, we note that this Miscellaneous Application was filed on 10-04- 2023 and adjourned time to time. The ld. DR submits that the issue raised in this Miscellaneous Application is covered against the assessee in view of decision of Hon’ble Supreme Court in the case of Checkmate Services P. Ltd. & Ors. Vs. CIT & Ors. reported in (2022) 448 ITR 518 (SC) and argued that this Miscellaneous Application can be disposed off in the absence of assessee. On perusal of the Tribunal’s order dated 21-10-2022, we note that the CPC, Bangalore disallowed an amount of Rs.10,36,890/- for not depositing the employee’s contribution of PF/ESI before prescribed due dates under the respective Act. The CIT(A) confirmed the same. As matter stood thus, the Hon’ble Supreme Court in batch of appeals, lead case being Checkmate Services P. Ltd. in Civil Appeal No. 2833 of 2016 held that the assessee is not entitled to claim deduction if the employee’s contribution is not paid within due date of respective statutes. Admittedly, the assessee deposited employee’s contribution of PF/ESI after prescribed the due dates prescribed under the respective Act. Respectfully, following the decision of Hon’ble Supreme Court in the case of Checkmate Services P. Ltd. (supra), we held that the assessee is not entitled to claim deduction in the impugned order. Therefore, we find force in the arguments of ld. DR that the issue is covered against the assessee by the decision of Hon’ble Supreme Court in the case of Checkmate Services P. Ltd. (supra) and we proceed to disposed off this Miscellaneous Application in the absence of assessee. In view of the same, adjournment application is dismissed. As discussed above, this Tribunal denied allowance of such deduction on failure of the assessee in depositing within the prescribed dates provided in 3 MA No. 89/PUN/2023, A.Y. 2019-20 the respective Act and therefore, we find no mistake pointed by the assessee for rectification of such order. Therefore, the Miscellaneous Application fails and it is dismissed. 3. In the result, the Miscellaneous Application is dismissed. Order pronounced in the open court on 26 th October, 2023. Sd/- Sd/- (R.S. Syal) (S.S. Viswanethra Ravi) VICE PRESIDENT JUDICIAL MEMBER पुणे / Pune; दिनाांक / Dated : 26 th October, 2023. रदव आदेश की प्रधिधलधप अग्रेधर्ि / Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The Pr. CIT concerned, Pune. 4. दवभागीय प्रदतदनदि, आयकर अपीलीय अदिकरण, “बी” बेंच, पुणे / DR, ITAT, “B” Bench, Pune. 5. गार्ड फ़ाइल / Guard File. //सत्यादपत प्रदत// True Copy// आिेशानुसार / BY ORDER, वररष्ठ दनजी सदचव / Sr. Private Secretary आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune