2025 (10) TMI 1169 - SCH - Income Tax

Challenge to rectification orders under s.254(2) denied; no jurisdictional error in delayed Provident Fund and ESIC dues

The Income Tax Officer, Ward 4 (5) Versus Infantry Security And Facilities.

SC dismissed the Special Leave Petition and upheld the HC decision, agreeing with the Tribunal's view that no jurisdictional error warranted setting aside ... Rectification u/s 254 - jurisdiction of the Tribunal as conferred under sub-Section (2) of Section 254 - delayed payment of the statutory dues like the Provident Fund and Employees State Insurance Corporation amounts HC held [2024 (12) TMI 1488 - BOMBAY HIGH COURT] as recently a bench of the Tribunal in the case of ANI Integrated Services Ltd [2024 (7) TMI 881 - ITAT MUMBAI] had the occasion to consider the very issue as raised by the Revenue in light of the decision rendered by the Supreme Court in Checkmate Services Private Limited (2022 (10) TMI 617 - SUPREME COURT]. In such case similar applications were filed by the Revenue praying that the Tribunal set aside its orders in relation to Employees State Insurance Corporation (“ESIC” for short) (for the Assessment Year 2019-20) considering the changed position in law in “Checkmate Services Private Limited” (Supra). We are in complete agreement with the view taken by the Tribunal in ANI Integrated Services Ltd (Supra) and which is on the very issue as urged by the petitioner. HELD THAT:- We see no grounds to interfere with the impugned judgment and order of the High Court. Hence, the Special Leave Petition is dismissed. 'Delay condoned.' The Court found 'no grounds to interfere with the impugned judgment and order of the High Court,' and accordingly the 'Special Leave Petition is dismissed.' The order further provides that 'Pending application(s), if any, shall stand disposed of.' The decision affirms the High Court's determination without elaboration of additional grounds, effectively terminating the petition and disposing of any ancillary applications.