The Tribunal allowed the deduction of the amount deposited on account pf employees’  contribution to PF and ESIC which were pais after due date specified in PF and ESIC Acts, but before due date of filing of return as prescribed  in section. 139(1) of the Act.  The Honourable Supreme Court in Checkmate Services (P) Ltd v.CIT (2022)) 448 ITR 518 (SC), decided the controversy in favour of Revenue. Revenue has filed Miscellaneous application  relying on the judgement of Supreme Court. Tribunal held that   where already existing judgment of Jurisdictional High Court is not brought to notice or attention of Tribunal, then Tribunal can recall order while exercising powers under section 254(2), read with Order XLVII, rule 1 of the Code of Civil Procedure, 1908. However  where order of the Tribunal cannot be recalled based on subsequent judgment of the Supreme Court when order of the Tribunal had attained finality between the parties. (AY. 2019-20)