Appeal details
Counselvise Citation
[2023] 101 COUNSELVISE.COM (IT) 4228 (ITAT-MUMBAI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
5 month(s) 24 day(s)
Appellant
Respondent
Appeal Type
Miscellaneous Application
Pronouncement Date
10-07-2023
Appeal Filed By
Department
Order Result
Allowed
Bench Allotted
E
Next Hearing Date
20-04-2023
Assessment Year
2018-2019
Appeal Filed On
16-01-2023
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI
BEFORE SHRI PRASHANT MAHARISHI, AM
AND
SHRI RAHUL CHAUDHARY, JM
MA No. 43/Mum/2023
(Assessment Year 2018-19)
(Arising Out of ITA No. 2491/Mum/2021)
MA No. 44/Mum/2023
(Assessment Year 2019-20)
(Arising Out of ITA No. 2492/Mum/2021)
&
ITA No. 2491 & 2492 /Mum/2021
AY 2018-19 & 2019-20
IT O , 1 3 ( 1 ) ( 1 )
R o om N o . 2 2 5 , A a ya k a r B h a v a n , M.
K . R o a d ,
Mu m b a i-4 0 0 0 2 0
Vs.
3S Intergrated Facility
Management Pvt. Ltd.
108, Ruby Industrial Estate,
Chincholi Bunder Road, Off.
New Link Road, Malad (W)
Mumbai-400064
(Appellant) (Respondent)
PAN No. AAACZ8848E
Assessee by : None
Revenue by : Shri Mahita Nair, DR.
Date of hearing: 21.04.2023
Date of pronouncement : 11.07.2023
O R D E R
PER PRASHANT MAHARISHI, AM:
01. Ld. AO has preferred these two miscellaneous applications in
ITA No. 2491/Mum/2021 for assessment year 2018-19 and
ITA No. 2492/Mum/2021 for assessment year 2019-20
wherein by order dated 23.05.2022 Appeals filed by the Ld. AO
were dismissed.
Page | 2
MA No. 43 & 44/ MUM/2023
A.Y. 2018-19 & 2019-20
3S INTERGRATED FACILITY MANAGEMENT PVT. LTD.
02. The solitary issue covered in those appeals was the
disallowance of employee’s contribution to the provident fund
and ESIC Act which was not deposited within the due date
prescribed under the respective PF statutes but paid before
the due date of filing of return of income. The co-ordinate
bench dismissed the appeal of the ld AO for assessment year
2018-19 deleting the disallowance of ₹02,74,34,450/- and
identically for assessment year 2018-19 of ₹2,74,92,659/-.
03. The miscellaneous application states that in view of the
decision of the Hon’ble Supreme Court in case of Checkmate
Services Pvt. Ltd. Vs CIT dated 12.10.2022 the above
mentioned order of the co-ordinate bench suffers from the
mistake and therefore the impugned order needs to be
recalled.
04. Ld. Departmental Representative supported the contention of
the miscellaneous application.
05. None appeared on behalf of the assessee despite notice on the
date of hearing i.e. 21.04.2023. On earlier occasion also on
31.03.2023, none appeared on behalf of the assessee;
therefore these miscellaneous applications are decided on its
merit.
06. Now the Ld. AR has pointed out that decision of the Hon’ble
Supreme Court in the case of Checkmate Services Pvt. Ltd.
[2022] 143 taxmann.com 178 (SC)/[2023] 290 Taxman 19 (SC)
clearly shows that order was erroneous. The Ld. Departmental
Representative also submitted that several such orders have
been recalled by the co-ordinate benches based on MA
application filed by revenue. Accordingly, we find that the
order of the co-ordinate bench for those two assessment years
allowing the appeal of the assessee suffers from the mistake
Page | 3
MA No. 43 & 44/ MUM/2023
A.Y. 2018-19 & 2019-20
3S INTERGRATED FACILITY MANAGEMENT PVT. LTD.
and therefore we recall the order passed in the case of the
assessee for both the years.
07. Thus, the miscellaneous application filed by the Ld. AO for both
the years are allowed. ITA No. 2491 & 2492 /Mum/2021
AY 2018-19 & 2019-20 are recalled.
ITA No. 2491 & 2492 /Mum/2021
AY 2018-19 & 2019-20
08. As we already recalled the order of the co-ordinate bench in
the above court ITA preferred by the LD AO for assessment
years 2018-19 & 2019-20, those ITAs are also covered against
the assessee by the decision of the Hon’ble Supreme Court in
case of Checkmate Services Pvt. Ltd. [2022] 143 taxmann.com
178 (SC)/[2023] 290 Taxman 19 (SC) wherein it has been held that
if employees’ contribution of provident fund Act is not paid
before due date prescribed u/s 38 of the Provident Fund Act,
despite the above sum paid before due date of filing the return
of income, is not allowable. Therefore, based on the above
decision of the Hon’ble Supreme Court the appeal of the LD AO
are sustainable and deserves to be allowed. Accordingly,
these two appeals recalled are allowed.
09. In the result both these miscellaneous applications filed by the
Ld. AO and consequent recalled appeal filed by the LD AO are
also allowed.
Order pronounced in the open court on 11.07.2023.
Sd/- Sd/-
(RAHUL CHAUDHARY) (PRASHANT MAHARISHI)
(JUDICIAL MEMBER) (ACCOUNTANT MEMBER)
Mumbai, Dated: 11.07.2023
Sudip Sarkar, Sr.PS
Copy of the Order forwarded to :
1. The Appellant
Page | 4
MA No. 43 & 44/ MUM/2023
A.Y. 2018-19 & 2019-20
3S INTERGRATED FACILITY MANAGEMENT PVT. LTD.
2. The Respondent.
3. The CIT(A)
4. CIT
5. DR, ITAT, Mumbai
6. Guard file.
BY ORDER,
True Copy//
Sr. Private Secretary/ Asst. Registrar
Income Tax Appellate Tribunal, Mumbai
