M/s. Geekay Facility Management Private Limited, Mumbai V. Deputy Commissioner of Income Tax, Circle 3(1), Mumbai, Mumbai

MA 98/MUM/2023

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M/s. Greekay Facility Management Pvt. Ltd. filed a miscellaneous application seeking to recall an earlier Tribunal order that confirmed the disallowance of Rs.1,14,12,220/- related to delayed payments of employees' contributions to PF & ESIC. The disallowance included Rs.11,47,285/-, which was actually deposited within the due date prescribed by law. The Tribunal, upon reviewing the new evidence provided by the assessee, which included a certificate from a chartered accountant and detailed payment records, found that the earlier decision regarding the Rs.11,47,285/- was based on a misapprehension of facts. Consequently, the Tribunal allowed the application, recalling the earlier order to the extent of the amount deposited within the due date.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 301238 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-06-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 25-05-2023
• Assessment Year: 2019-2020
• Appeal Filed On: 24-01-2023
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: MOVING PRESENT MISCELLANEOUS APPLICATION

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER MA No.98/M/2023 (Arising out of ITA No.1624/M/2022) Assessment Year: 2019-20 M/s. Greekay Facility Management Pvt. Ltd., Unit No.14 A&B, Floor 1, Plot 228, Mittal Chamber, Barrister Rajani Patel Marg, Nariman Point, Mumbai City-400 021 PAN: AACCG1483G Vs. Dy. Commissioner of Income Tax, Circle 3(1), Income Tax Office, Maharshi Karve Rd., New Marine Lines, Churchgate, Mumbai - 400020 (Appellant) (Respondent) Present for: Assessee by : Shri Gyaneshwar Kataram, A.R. Revenue by : Shri PD Chougule, D.R. Date of Hearing : 26 . 05 . 2023 Date of Pronouncement : 20 . 06 . 2023 O R D E R Per : Kuldip Singh, Judicial Member: Heard : The assessee by moving present miscellaneous application sought to recall the order passed by the Tribunal dated 31.10.2022 in ITA No.1624/M/2022 for A.Y. 2019-20 on the grounds inter-alia that the Tribunal has confirmed the disallowance of Rs.1,14,12,220/- on account of delayed payment of employees’ MA No.98/M/2023 (Arising out of ITA No.1624/M/2022) M/s. Greekay Facility Management Pvt. Ltd. 2 share of provident fund (PF) & Employee State Insurance Corporation (ESIC) beyond the due date prescribed under the relevant Act made by the Assessing Officer (AO) as well as the Commissioner of Income Tax (Appeals) [Ld. CIT(A)]; that disallowance of Rs.1,14,12,220/- consists of two components (1): Rs.1,02,64,934/-, undisputedly paid after due date prescribed under the relevant Act and (2): an amount of Rs.11,47,285/- deposited/paid on or before the due date prescribed under the relevant Act; that due to non appreciation of correct facts the amount of Rs.11,47,285/- has also been disallowed; that the averments made by the assessee in the miscellaneous application got supported with certificate issued by the chartered accountant along with detail of making payment of employees’ contribution of PF & ESIC under section 36(1)(va) of the Act. 2. The Ld. D.R. for the Revenue opposed the application on the ground that on the basis of tax audit report given by the assessee disallowance has been made and now the assessee has brought on record some different evidence. 3. We have perused the certificate issued by the chartered accountant supported with detail of contribution deposited on behalf of employees regarding their PF & ESIC contribution which prima-facie shows that the amount of Rs.11,47,285/- has been deposited well within the prescribed date under the relevant Act. So disallowance of the same is a mistake apparent on record due to wrong appreciation of facts brought on record, hence miscellaneous application filed by the assessee is hereby allowed and order (supra) is recalled to the extent that employees’ contribution on MA No.98/M/2023 (Arising out of ITA No.1624/M/2022) M/s. Greekay Facility Management Pvt. Ltd. 3 account of PF & ESIC to the tune of Rs.11,47,285/- deposited before the due date prescribed under the relevant Act is prima-facie appears to be allowable. 4. So the appeal filed by the assessee is ordered to be heard to the limited extent accordingly and the miscellaneous application filed by the assessee is hereby allowed. Order pronounced in the open court on 20.06.2023. Sd/- Sd/- (GAGAN GOYAL) (KULDIP SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai, Dated: 20.06.2023. * Kishore, Sr. P.S. Copy to: The Appellant The Respondent The CIT, Concerned, Mumbai The DR Concerned Bench //True Copy// By Order Dy/Asstt. Registrar, ITAT, Mumbai.