The Tribunal allowed the deduction of the amount deposited on account pf employees\u2019\u00a0 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\u00a0 in section. 139(1) of the Act. \u00a0The 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\u00a0 relying on the judgement of Supreme Court. Tribunal held that\u00a0\u00a0 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 \u00a0where 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)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 254(2): Appellate Tribunal-Rectification of mistake apparent from the record-Subsequent judgement of Supreme Court-Order of Tribunal cannot be recalled based on subsequent judgment of Supreme Court when order of Tribunal had attained finality between parties-Deduction of payment towards employees\u2019 contribution to PF and ESIC is that same should be deposited on or before due date prescribed under PF and ESIC Acts-Rectification application of Revenue is dismissed. [S. 36(1)(va), 139(1)), Code of Civil Procedure, 1908, Order XLVII, rule 1] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-49917","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cZ7","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49917","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=49917"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49917\/revisions"}],"predecessor-version":[{"id":49918,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49917\/revisions\/49918"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=49917"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=49917"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=49917"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}