ROYAL KNITTING P. LTD, v. ITO 9(3)(4),

MA 9/MUM/2010 | 2001-2002
Pronouncement Date: 22-04-2010 | Result: Allowed

Appeal Details

RSA Number 919924 RSA 2010
Assessee PAN AAACR2589Q
Bench Mumbai
Appeal Number MA 9/MUM/2010
Duration Of Justice 3 month(s) 15 day(s)
Appellant ROYAL KNITTING P. LTD,
Respondent ITO 9(3)(4),
Appeal Type Miscellaneous Application
Pronouncement Date 22-04-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted A
Tribunal Order Date 22-04-2010
Assessment Year 2001-2002
Appeal Filed On 07-01-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH E MUMBAI BEFORE SHRI D.K.AGARWAL JM & SHRI RAJENDRA SINGH AM & M.A.NO. 09/MUM/2010 - A.Y 2001-02 [ARISING OUT OF I.T.A.NO.5428/MUM/03] M/S ROYAL KNITTING PRIVATE LTD. PLOT NO.60 CD SHLOK GOVERNMENT INDUSTRIAL ESTATE CHARKOP KANDIVLI [W] MUMBAI 400 067 PAN NO.AAACR 2589 Q VS. INCOME TAX OFFICER 9(3)(4) MUMBAI (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI MAYUR SHAH. RESPONDENT BY : SHRI S.K.MAHAPATRA. O R D E R PER RAJENDRA SINGH AM: THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY T HE ASSESSEE REQUESTING FOR AMENDMENT/RECALL OF THE ORDER DATED 22/5/2007 OF THE TRIBUNAL IN I.T.A.NO.5428/MUM/2003 ON THE GROUND OF SOME APPARENT MISTAKES. 2. BRIEFLY STATED THE FACTS OF THE CASE ARE THAT TH E ASSESSEE HAD CLAIMED DEDUCTION OF RS.2 02 741/- ON ACCOUNT OF PF /ESIC ON THE GROUND THAT THE SAME HAD BEEN PAID WITHIN THE RELEV ANT F.Y. AO DISALLOWED THE CLAIM AS THE PAYMENT HAD NOT BEEN MA DE WITHIN THE DUE DATE WHICH WAS CONFIRMED BY THE CIT[A] . THE A SSESSEE FILED AN APPEAL BEFORE THE TRIBUNAL AGAINST THE ORDER OF THE CIT[A] AND THEREAFTER MODIFIED THE GROUND OF APPEAL CLAIMING E NHANCED DEDUCTION OF RS.3 18 719/- U/S.43B ON THE GROUND THAT EMPLOYE RS CONTRIBUTION 2 PAID BEFORE THE DUE DATE OF FILING THE RETURN OF IN COME WAS ALSO ALLOWABLE IN VIEW OF THE AMENDMENT TO SEC.43B W.E.F . 1-4-2004. THE TRIBUNAL CONFIRMED THE ORDER OF THE CIT[A] DISALLO WING THE CLAIM OF DEDUCTION OF RS.2 02 741/- ON ACCOUNT OF EMPLOYEES CONTRIBUTION. AGGRIEVED BY THE SAID DECISION THE ASSESSEE HAS FI LED THE MISCELLANEOUS PETITION POINTING OUT THAT THE TRIBUN AL HAD OMITTED TO CONSIDER THE CLAIM OF THE ASSESSEE RELATING TO EMPL OYERS CONTRIBUTION RAISED IN THE REVISED GROUND. ACCORDINGLY IT HAS B EEN REQUESTED THAT THE ORDER MAY BE AMENDED OR RECALLED TO ADJUDICATE THE GROUND RELATING TO EMPLOYERS CONTRIBUTION. 3. WE HAVE HEARD BOTH THE PARTIES PERUSED THE REC ORDS AND CONSIDERED THE MATERIAL CAREFULLY. THE ASSESSEE HAD DISPUTED THE DISALLOWANCE OF EMPLOYEES CONTRIBUTION TO PF/ESIC BEFORE THE CIT[A] WHO HAD CONFIRMED THE DISALLOWANCE ON THE GROUND T HAT THE PAYMENT WAS NOT MADE WITHIN THE GRACE PERIOD. THE ASSESSEE DISPUTED THAT DECISION OF THE CIT[A] BEFORE THE TRIBUNAL AND THE REAFTER REVISED THE GROUND IN WHICH IT ALSO CLAIMED DEDUCTION ON ACCOUN T OF EMPLOYERS CONTRIBUTION WHICH HAD BEEN PAID BEFORE THE DUE DAT E OF FILING THE RETURN OF INCOME WHICH WAS ALLOWABLE IN VIEW OF AME NDMENT TO SEC.43B WHICH HAD BEEN HELD TO BE RETROSPECTIVE IN NATURE BY THE HON'BLE SUPREME COURT IN THE CASE OF CIT VS. ALOM E XTRUSION LTD. [227 CTR 417]. THE TRIBUNAL CONFIRMED THE ORDER OF THE C IT[A] DISALLOWING THE CLAIM OF EMPLOYEES CONTRIBUTION BUT DID NOT CO NSIDER THE ADDITIONAL GROUND RELATING TO EMPLOYERS CONTRIBUTION. WE AGRE E WITH THE LD. A.R. 3 THAT THERE IS AN APPARENT MISTAKE IN THE ORDER OF T HE TRIBUNAL IN NOT CONSIDERING THE REVISED GROUND RELATING TO EMPLOYER S CONTRIBUTION. WE THEREFORE RECALL THE ORDER OF THE TRIBUNAL FOR LIM ITED PURPOSE OF CONSIDERING THE REVISED GROUND RELATING TO EMPLOYER S CONTRIBUTION IN ACCORDANCE WITH LAW AFTER ALLOWING AN OPPORTUNITY O F HEARING TO THE ASSESSEE. 4. IN THE RESULT MISCELLANEOUS APPLICATION STANDS ALLOWED. ORDER PRONOUNCED ON THIS 22 ND DAY OF APRIL 2010. SD/- SD/- (D.K.AGARWAL) (RAJENDRA SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI: 22 ND APRIL 2010. P/-*