The DCIT, Circle-1(1), Baroda V. M/s. Checkmate Services Pvt. Ltd., Baroda

MA 91/AHD/2014

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5166 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 7 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-01-2017
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 13-06-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ANIL R SHAH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH AHMEDABAD BEFORE, SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER M.A. NO. 91/AHD/2014 (IN ITA NO.759/AHD/2012) (ASSESSMENT YEAR:2008-09) DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1(1), 1 ST FLOOR, AAYAKAR BHAVAN, RACE COURSE, BARODA - 390007 APPELLANT VS. M/S. CHECKMATE SERVICES PVT. LTD. GF 6-9, AMAN TOWERS, FATEHGUNJ MAIN ROAD, BARODA - 390002 RESPONDENT PAN: AAACC8465A /BY REVENUE : SHRI JAMES KURIAN, SR. D.R. /BY ASSESSEE : SHRI ANIL R. SHAH, A.R. /DATE OF HEARING : 06.01.2017 /DATE OF PRONOUNCEMENT : 17 .01.2017 ORDER PER S. S. GODARA, JUDICIAL MEMBER THIS REVENUES MISCELLANEOUS APPLICATION FILED U/S. 254(2) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT SEEKS TO R ECTIFY/RECALL TRIBUNALS ORDER DATED 07.09.2012 UPHOLDING CIT(A)S ORDER DAT ED 12.01.2012 DELETING DISALLOWANCE/ADDITION U/S.36(1)(VA) OF RS.1,96,78,1 84/- ON ACCOUNT OF EMPLOYEES CONTRIBUTION TOWARDS PF/ESIC STATED TO B E PAID BEYOND DUE DATE M.A. NO. 91/AHD/2014 (DCIT VS. M/S. CHECKMATE SERVI CES PVT. LTD.) A.Y. 2008-09 - 2 - BY FOLLOWING YET ANOTHER TRIBUNALS ORDER IN JMC PR OJECTS (INDIA) LTD. IN ITA NO.4175/AHD/2007 DECIDED ON 28.03.2008. WE HAVE HEARD BOTH THE PARTIES. CASE FILE PERUSED . 2. LD. DEPARTMENTAL REPRESENTATIVE STRONGLY ARGUES THAT THE TRIBUNAL HAS COMMITTED AN APPARENT ERROR ON THE FACE OF RECORD I N DELETING THE ABOVE DISALLOWANCE WHICH GOES CONTRARY TO HONBLE JURISDI CTIONAL HIGH COURTS DECISION IN GUJARAT STATE TRANSPORT CORPORATIONS C ASE (2014) 41 TAXMANN.COM 100 (GUJ.) RESTORING AN IDENTICAL DISAL LOWANCE/ADDITION ON THE GROUND THAT THE ABOVE CONTRIBUTIONS HAVE TO BE PAID WELL BEFORE THE DUE DATE STIPULATED IN THE SAID SPECIFIC LAW. WE INVITED HI S ATTENTION TO THEIR LORDSHIPS YET ANOTHER SUBSEQUENT DECISION IN (2014) 41 TAXMAN N.COM 149 (GUJ.) CIT VS. AMOLI ORGANICS PVT. LTD. HOLDING THAT THE ABOVE DISALLOWANCE IS NOT SUSTAINABLE IF THE EMPLOYEES PROVIDENT FUND / ESIC CONTRIBUTIONS ARE PAID WITHIN THE GRACE PERIOD. THE REVENUE FAILS TO THRO W ANY LIGHT ON THIS CRUCIAL ASPECT INDICATING THE ASSESSEE TO HAVE PAID THE ABO VE CONTRIBUTIONS BEYOND THE GRACE PERIOD PROVIDED IN THE ABOVE SPECIFIC LAW . WE THUS FIND NO MERIT IN REVENUES INSTANT MISCELLANEOUS APPLICATION. IT IS ACCORDINGLY REJECTED. 3. THIS REVENUES MISCELLANEOUS APPLICATION IS DISM ISSED. [PRONOUNCED IN THE OPEN COURT ON THIS THE 17 TH DAY OF JANUARY, 2017.] SD/- SD/- ( AMARJIT SINGH ) (S. S. GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD: DATED 17/01/2017 TRUE COPY S.K.SINHA / COPY OF ORDER FORWARDED TO:- / REVENUE 2 / ASSESSEE M.A. NO. 91/AHD/2014 (DCIT VS. M/S. CHECKMATE SERVI CES PVT. LTD.) A.Y. 2008-09 - 3 - ! / CONCERNED CIT 4 !- / CIT (A) ( )*+ ,--. . /0 / DR, ITAT, AHMEDABAD 1 +23 45 / GUARD FILE. BY ORDER / . // . /0