2025 (10) TMI 43

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....or Assessment Year 2018-19. 2. Brief facts of the case are that the return of income filed by the assessee was processed u/s 143(1) of the Act vide order dated 06.01.2020 for the captioned Assessment Year wherein disallowance of delayed payment of employees' contribution towards the ESI/EPF of Rs. 20,17,444/- was made. 3. Against such order, an appeal was filed by the assessee which was allowed by ld. Ld. CIT(A) in Appeal No. CIT(A), Delhi-5/10571/2019-20 vide order dated 10.09.2020 by following the judgment of Hon'ble Delhi High Court in the case of CIT vs. AIMIL Ltd. 321 ITR 508 and of Pro Interactive Service (India) Pvt. Ltd. in ITA No. 983/2018. Thereafter, Revenue filed an application u/s 154 of the Act before ld. CIT(A) for rect....

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....n facts and in law in passing the order u/s 154 r.w.s 250 of the Income Tax Act despite the fact that there is no mistake apparent from the record in the order passed by him in respect of appeal filed against order passed under section 143(1) of the Act and hence the order passed by him u/s 154 r.w.s 250 is without jurisdiction and liable to be quashed. 5. (i) On the facts and circumstances of the case, the learned CIT(A), ITD has erred both on facts and in law in rejecting the contention of the assessee that the issue involved in the present appeal is of debatable in nature and outside the purview of section 154 of the Income Tax Act. (ii) That the CIT(A), ITD has erred both on facts and in law in rejecting the judicial p....

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.... us, Ld. AR of the assessee submits that appeal of the assessee was originally allowed in terms of the order passed by Ld. CIT(A) on 10.09.2020. Thereafter, an application u/s 154 for rectification of the said order was filed by the Revenue solely based on the judgment of the Hon'ble Supreme Court in the case of Checkmate Services Pvt. Ltd. (Supra). It is submitted by Ld. AR that when the order was passed by the Ld. CIT(A) allowing the appeal of the assessee, the judgements were in favour of the assessee and ld. CIT(A) followed the decision of Hon'ble Jurisdictional High Courtin the case of AMIL Ltd (supra) and deleted the disallowance made by AO. Since, the decision of Hon'ble Supreme Court in the case of Checkmate Services Pvt. Ltd. (supr....

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....rted in 2025(9) TMI 1037 has held that subsequent ruling of a Court cannot be a ground for invoking the provisions of section 254(2) of the IT Act before the Tribunal. Specially, when the original order was passed by the ITAT as per law as it then stood. The said order of Hon'ble Mumbai High Court is upheld by the Hon'ble Supreme Court by dismissing the SLP filed by the Revenue as reported in 474 ITR 584. 9. As the powers of the Tribunal in admitting the Misc. Application on account of mistake apparent on record as provided u/s 254(2) are pari-materia with the power provided in section 154 of the Act to AO and CIT(A) for rectifying any order, therefore, by respectfully following the aforesaid judgment of the Hon'ble Supreme court and of ....