{"id":38326,"date":"2024-01-10T16:46:04","date_gmt":"2024-01-10T11:16:04","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&#038;p=38326"},"modified":"2024-01-12T16:02:00","modified_gmt":"2024-01-12T10:32:00","slug":"m-a-before-itat-where-the-tax-effect-is-less-than-rs-2000000","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/m-a-before-itat-where-the-tax-effect-is-less-than-rs-2000000\/","title":{"rendered":"M.A. Before ITAT where the Tax Effect is Less than Rs. 20,00,000\/-"},"content":{"rendered":"<p>In the case of an assessee Hon&#8217;ble ITAT deleted the addition before the Judgment of Hon&#8217;ble SC in the case of Checkmate Services Pvt. Ltd. maintained by Ho&#8217;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).<\/p>\n<p>The department has filed M.A. within time limit before the\u00a0 Hon&#8217;ble ITAT.<\/p>\n<p>Query:<\/p>\n<p>Q1. Since the appeal effect is less than 20 Lakhs whether the M.A. is maintainable?<\/p>\n<p>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&#8217;ble SC in the case of assessment u\/s 143(3). Whether the M.A. of the department is maintainable on merits?<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[139],"qa_category":[23],"qa_tag":[285,1117],"class_list":["post-38326","qa","type-qa","status-publish","hentry","qa_expert-research-team","qa_category-income-tax","qa_tag-miscellaneous-application","qa_tag-tax-in-dispute-less-than-20-lakhs"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/38326","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/qa"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=38326"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=38326"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=38326"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=38326"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=38326"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}