| Question And Answer | |
|---|---|
| Subject: | M.A. Before ITAT where the Tax Effect is Less than Rs. 20,00,000/- |
| Category: | Income-Tax |
| Querist: | CA Govind Agrawal |
| Answered by: | Research Team |
| Tags: | Miscellaneous application, tax in dispute less than 20 lakhs |
| Date: | January 10, 2024 |
In the case of an assessee Hon’ble ITAT deleted the addition before the Judgment of Hon’ble SC in the case of Checkmate Services Pvt. Ltd. maintained by Ho’ble CIT(A) on account of payment of employees contribution to PF/ESI after due dates under the respective laws but before the due date of filing ITR. The aforesaid addition in dispute was made by CPC in Intimation u/s 143(1)(a).
The department has filed M.A. within time limit before the Hon’ble ITAT.
Query:
Q1. Since the appeal effect is less than 20 Lakhs whether the M.A. is maintainable?
Q2. Since the addition in the above case was made by CPC in Intimation u/s 143(1)(a) while in the judgment of Checkmate Services Pvt. Ltd. of Hon’ble SC in the case of assessment u/s 143(3). Whether the M.A. of the department is maintainable on merits?
In Oerlikon Balzers Coating India (P.) Ltd. v. UOI (2023) 294 Taxman 5 / 333 CTR 337 (Bom.)(HC) dealing with the filing of declaration under Direct Tax Vivad Se Vshwas Act, 2020 the Court held that pendency of miscellaneous application before the Tribunal is also pendency of appeal . Accordingly the assessee may contend that as the tax in dispute is less than 50 lakhs the miscellaneous application of the Revenue is not maintainable . Assuming the matter is recalled , when the matter is kept for hearing the assessee can contend that as the tax in dispute is less than 50 lakhs hence the appeal of the Revenue may be dismissed . Refer Circular No .17 of 2019 dt 8-8 -2019 ( 2019) 416 ITR 106 ( St)