Income Tax Appellate Tribunal - Mumbai
Ito Wd 25(1) (2) Cpc, Mumbai vs Shamim Akhtar Abdul Khaliq Shaikh, ... on 28 April, 2023
IN THE INCOME TAX APPELLATE TRIBUNAL,
MUMBAI BENCH "SMC", MUMBAI
BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND
SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER
MA No.11/M/2023
(Arising out of ITA No.152/M/2022)
Assessment Year: 2018-19
Income Tax Officer, Shri Shamim Akhtar
Ward 25(1)(2), CPC Abdul Khaliq Shaikh,
KB-203, 1 S Nisha Chawl,
Kautilya Bhavan, BKC, Vs. Behind Mahakali Masjid,
Mumbai - 400 051 Mahakali Caves Road,
Andheri (East),
Mumbai - 400 093
PAN: AULPS1757M
(Appellant) (Respondent)
Present for:
Assessee by : Shri Sunil Makhija, A.R.
Revenue by : Ms. Mahita Nair, D.R.
Date of Hearing : 03.03.2023
Date of Pronouncement : 28.04.2023
ORDER
Per Kuldip Singh, Judicial Member:
Heard: Keeping in view the averments made by the applicant Income Tax Officer, Ward 25(1)(2), CPC Mumbai (hereinafter referred to as 'the Revenue') in his miscellaneous application seeking recall of the order dated 30.05.2022 passed by the Tribunal in ITA No.152/M/2022 for A.Y. 2018-19, the order (supra) is hereby recalled to decide afresh on the grounds that Provident Fund 2 MA No.11/M/2023 & Arising out of ITA No.152/M/2022 Shri Shamim Akhtar Abdul Khaliq Shaikh (PF) and Employees' State Insurance Corporation (ESIC) contribution of the employees deposited after due date prescribed under the relevant Act is not eligible for deduction under section 36(1)(va) read with section 43B as per law laid down by the Hon'ble Supreme Court in case of Checkmate Services Pvt. Ltd. vs. CIT order dated 12.10.2022 and as such earlier order dated 30.05.2022 (supra) passed by the Tribunal is not in consonance with the law of the land. Consequently, miscellaneous application filed by the Revenue is hereby allowed and the appeal is ordered to be heard afresh today itself.
Order pronounced in the open court on 28.04.2023.
Sd/- Sd/-
(OM PRAKASH KANT) (KULDIP SINGH)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Mumbai, Dated: 28.04.2023.
* Kishore, Sr. P.S.
Copy to: The Appellant
The Respondent
The CIT, Concerned, Mumbai
The CIT (A) Concerned, Mumbai
The DR Concerned Bench
//True Copy//
By Order
Dy/Asstt. Registrar, ITAT, Mumbai.