SATBIR SINGH,GURGAON V. ITO, GURGAON

MA 164/DEL/2025

AI Insights

The case involves Satbir Singh, the appellant, who filed a miscellaneous application seeking to recall an order passed by the Income Tax Appellate Tribunal, which pertained to the assessment year 2018-19. The original dispute was about the disallowance of employees' contributions to PF & ESI that were not remitted within the prescribed dates. The Tribunal had previously relied on a Supreme Court decision which clarified that such contributions should be disallowed if not remitted by the due dates prescribed under the respective Acts, even if they were remitted before the due date of filing the income tax return under section 139(1) of the Income Tax Act. The Tribunal found no grounds in the miscellaneous application to warrant a recall of the original order.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 825094 (ITAT-DELHI)
• Duration Of Justice: 7 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-12-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2018-2019
• Appeal Filed On: 22-05-2025
• Other Referred Cases: Checkmate Services
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VIKRAM SINGH SHARMA
• Assessee Lawyers: PRADEEP DANG

Judgement Text

"Page | 1 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER MA 164/Del/2025 (ITA No. 5700/Del/2024) (Assessment Year: 2018-19) Satbir Singh, House No. 955/28, Gali No. 9, Jyoti Park, Gurgaon Vs. Income Tax Officer, Ward-4(1), Gurgaon, Haryana (Appellant) (Respondent) PAN: AQIPS1977J Assessee by : Shri Pradeep Dang, CA Revenue by: Shri Vikram Singh Sharma, Sr. DR Date of Hearing 26/09/2025 Date of pronouncement 26/09/2025 O R D E R PER M. BALAGANESH, A. M.: 1. By virtue of this miscellaneous application, the assessee seeks to recall the order passed by this Tribunal in ITA No. 5700/Del/2024 for AY 2018-19 dated 06.05.2025. 2. In para 1 of the Tribunal order the appeal No of the assessee have been wrongly mentioned as 35700/Del/2024 instead of ITA No. 5700/Del/2024, the same stands hereby modified. 3. We find on perusal of the miscellaneous application, there was no arguments advanced by the ld AR in respect of issues raised in the miscellaneous application at the time of original appellate proceedings. We find that this tribunal had duly relied upon the decision of the Hon'ble Supreme Court in the case of Checkmate Services wherein, it had been Printed from counselvise.com MA 164/Del/2025 Satbir Singh Page | 2 categorically held that due date of remittance of PF & ESI shall be the due date as prescribed under the respective Act and accordingly, the employees’s contribution remitted beyond such prescribed dates but before the due date of filing of income tax return u/s 139(1) of the Act would have to be disallowed. This Tribunal had followed the decision of the Hon'ble Supreme Court and rendered its decision. Hence, no error could be attributed in the said order of the Tribunal. Accordingly, the miscellaneous application preferred by the assessee is hereby dismissed as devoid of merit. 4. In the result, the miscellaneous application of the assessee is dismissed. Order pronounced in the open court on 26/09/2025. -Sd/- -Sd/- (YOGESH KUMAR U.S.) (M. BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 30/12/2025 A K Keot Copy forwarded to 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi Printed from counselvise.com "