M/S G.G AGRICULTURAL INDUSTRIES,BARNALA vs. DCIT-CC, PATIALA

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ITA 786/CHANDI/2023Status: DisposedITAT Chandigarh30 October 2024AY 2018-19Bench: SHRI VIKRAM SINGH YADAV (Accountant Member), SHRI PARESH M. JOSHI (Judicial Member)8 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the CIT(A) rightly exercised power under Section 154 to rectify the earlier order, as the Supreme Court's decision in Checkmate Services P. Ltd. established a clear legal position. The disallowance of the employee's contribution due to late deposit was considered a mistake apparent from the record.

What were the facts?

The assessee's appeal concerns the disallowance of employee's share of ESI/PF/LWF amounting to Rs. 63,790/-. This disallowance was made via a rectification order under Section 154, following a Supreme Court judgment that clarified such deductions are only allowed if deposited by the due date.

What were the issues?

Whether a subsequent Supreme Court judgment can be used to rectify a prior order under Section 154 for disallowing employee's ESI/PF/LWF contributions due to late deposit. Whether the CIT(A) provided adequate opportunity for hearing before passing the rectification order.

Which sections of the Income-tax Act were involved?

Section 154,Section 250(6),Section 43B,Section 36(1)(va)

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Cases cited in this judgment(2)Show list

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Income Tax Appellate Tribunal, CHANDIGARH

Before: SHRI VIKRAM SINGH YADAV & SHRI PARESH M. JOSHI,

For Respondent: Shri Vivek Vardhan, JCIT Sr. DR
Hearing: 01.10.2024Pronounced: 30.10.2024
11.

In result, the impugned order is upheld.

12.

Appeal of the assessee is dismissed Order pronounced on 30.10.2024.

Sd/- Sd/-

(VIKRAM SINGH YADAV) ( PARESH M. JOSHI) ACCOUNTANT MEMBER JUDICIAL MEMBER “Poonam”

ITA 786/CHD/2023 A.Y. 2018-19 8

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