Question ID : 21198

M.A. Before ITAT where the Tax Effect is Less than Rs. 20,00,000/-

In the case of an assessee Hon’ble ITAT deleted the addition before the Judgment of Hon’ble SC in the case of Checkmate Services Pvt. Ltd. maintained by Ho’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).

The department has filed M.A. within time limit before the Hon’ble ITAT.

Query:

Q1. Since the appeal effect is less than 20 Lakhs whether the M.A. is maintainable?

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’ble SC in the case of assessment u/s 143(3). Whether the M.A. of the department is maintainable on merits?

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