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Facts
The assessee's appeals for A.Y. 2019-20 and 2020-21 were initially dismissed ex-parte. Miscellaneous Applications were filed by the assessee for recalling these dismissals and seeking allowance of ESI/PF contributions paid before the stipulated time.
Held
The Tribunal found the assessee's explanation for the ex-parte dismissal acceptable and recalled the appeals for fresh hearing. It remanded the issue of ESI/PF contributions to the Assessing Officer, directing them to verify payment dates and allow the deduction as per the Supreme Court's judgment in Checkmate Services Vs. CIT.
Key Issues
1. Recall of ex-parte dismissal of appeals. 2. Allowability of ESI/PF contributions paid by the assessee before 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.