{"id":56510,"date":"2025-09-13T14:55:17","date_gmt":"2025-09-13T09:25:17","guid":{"rendered":"https:\/\/itatonline.org\/digest\/vaibhav-maruti-dombale-v-assistant-registrar-itat-bomhc-www-itatonline-org\/"},"modified":"2026-03-19T17:58:42","modified_gmt":"2026-03-19T12:28:42","slug":"vaibhav-maruti-dombale-v-assistant-registrar-itat-bomhc-www-itatonline-org","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/vaibhav-maruti-dombale-v-assistant-registrar-itat-bomhc-www-itatonline-org\/","title":{"rendered":"Vaibhav Maruti Dombale v. Assistant Registrar, ITAT(2025)481 ITR 103\/  178 taxmann.com 447 \/ 347 CTR  42 \/ 254 DTR  279     (Bom)(HC) www.itatonline.org"},"content":{"rendered":"<p>The assessee filed return for AY 2019\u201320. CPC disallowed employees\u2019 PF\/ESI contribution u\/s 36(1)(va) read with S. \u00a043B, adjusted u\/s 143(1)(a). CIT(A) upheld the addition relying on Expl. 5 to S. 43B (Finance Act, 2021). On appeal, ITAT allowed the claim holding amendment prospective, relying on \u00a0CIT v. <em>Alom Extrusions Ltd<\/em><em>.<\/em> (2009 ) 319 ITR 306(SC) and <em data-start=\"753\" data-end=\"789\">CIT v. Ghatge Patil Transport Ltd.<\/em> (2014 ) 368 ITR 749, Bom)( HC) \u00a0Revenue filed MA u\/s 254(2) relying on <em data-start=\"849\" data-end=\"879\">Checkmate Services (P.) Ltd v.CIT <\/em><em>(<\/em>2022 ) 143 taxmann.com 178\/448 ITR 518 ( \u00a0SC). ITAT \u00a0recalled its earlier order, holding <em data-start=\"961\" data-end=\"972\">Checkmate<\/em> constituted \u201cmistake apparent from record\u201d, relying on ACIT v. \u00a0<em data-start=\"1028\" data-end=\"1066\">Saurashtra Kutch Stock Exchange Ltd.<\/em> (2008\u00a0 \u00a0305 ITR 227, SC).On writ the Bombay High Court held that S.254(2) powers are akin to review under CPC O.47 R.1. Explanation to O.47 R.1 bars review on ground of a subsequent decision of superior court. Subsequent ruling cannot constitute a \u201cmistake apparent from record\u201d. <em data-start=\"1336\" data-end=\"1369\">Saurashtra Kutch Stock Exchange<\/em> (Supra ) dealt with a prior binding decision not noticed; it does not lay down that subsequent decisions can be basis for recall. The Tribunal therefore exceeded its jurisdiction in recalling its order. Writ petition allowed and ITAT orders dated 17-09-2024 \u00a0set aside. Revenue, however, is not precluded from filing appeal u\/s 260A against original ITAT order dated 05-09-2022. <strong>(<\/strong><strong>W.P. No.1489\/2025 &amp; ITXA(L) No.21746\/2025, dt. 12-09-2025) <\/strong><strong>\u00a0<\/strong>(AY. 2019 -20 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 254(2) : Appellate Tribunal \u2013  Rectification of mistake apparent from the record &#8211;  PF\/ESI contribution  &#8211; Subsequent decision of Supreme Court \u2013 Cannot be ground for rectification \u2013 Tribunal erred in recalling its order on the basis of subsequent ruling \u2013 Writ petition allowed. [S. 254(1), 143(1)(a), 36(1)(va), 43B, 260A, Art. 226, CPC O.47 R.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-56510","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-eHs","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56510","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=56510"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56510\/revisions"}],"predecessor-version":[{"id":58956,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56510\/revisions\/58956"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=56510"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=56510"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=56510"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}