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Facts
The assessee's appeals for A.Y. 2019-20 and 2020-21 were dismissed ex-parte. The assessee filed Miscellaneous Applications to recall these dismissals, contending that contributions towards ESI/PF were paid within the stipulated time and thus eligible for deduction.
Held
The Tribunal found the assessee's explanation for recalling the ex-parte dismissal acceptable and recalled the appeals for fresh hearing. The issue of ESI/PF contributions was remanded to the Assessing Officer for verification of payment dates and to allow the deduction as per the Apex Court's judgment in Checkmate Services vs. CIT.
Key Issues
Whether the ex-parte dismissal of appeals should be recalled, and the admissibility of deduction for ESI/PF contributions paid within the stipulated time.
Sections Cited
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Income Tax Appellate Tribunal, DELHI BENCHE “H”, NEW DELHI
Before: Sh. Saktijit DeyDr. B. R. R. Kumar
ORDER Per Dr. B. R. R. Kumar, Accountant Member: Since, the issue involved in both the Miscellaneous Applications are similar, they were heard together and being adjudicated by a common order.
Heard the arguments of both the parties and perused the material available on record. The appeals of the assessee was dismissed vide order dated 11.10.2023 ex-parte. We have considered the facts on record and prayer of the ld. Counsel of the assessee that the explanation given by the assessee is 2 MA Nos. 484 & 485/Del/2023 & 519/Del/2023 Track Components Ltd. acceptable and came to a conclusion that the appeal needs to be heard by the Tribunal. Hence, the appeal is hereby recalled for fresh hearing.
The ld. Counsel for the assessee submitted that the contributions made on account of ESI/PF needs to be allowed as they have been paid before the stipulated time. The ld. DR submitted that the matter can be verified by the Assessing Officer. Hence, we remand the matter to the file of the Assessing Officer with directions to examine the date of payments and allow the deduction as per the judgment of Hon’ble Apex Court in the case of Checkmate Services Vs. CIT order dated 12.10.2022.
In the result, the Miscellaneous Applications of the assessee are allowed and the appeals of the assessee are allowed for statistical purpose. Order Pronounced in the Open Court on 10/04/2024.