2013 (2) TMI 888 - AT - Income Tax

Summary

Issues involved: Application for recalling order related to disallowance of employees' contribution to ESI and EPF u/s Assessment Year 2002-03.

Summary:
The applicant filed a Miscellaneous Application to recall the order dated 30.10.2009 in ITA No.915/Chd/2009 regarding the disallowance of employees' contribution to ESI and EPF. The application was dismissed initially due to multiple adjournments already granted to the assessee and the issue being settled by the Hon'ble Apex Court. The Revenue's representative highlighted that the issue had been addressed by the Hon'ble Supreme Court in CIT Vs. Alom Extrusions Ltd. On review, the Tribunal decided to recall the order to address the ground raised by the assessee regarding the disallowance of late deposit of employees' contribution to ESI and EPF. The ground was fixed for hearing on a specified date. Consequently, the Miscellaneous Application filed by the assessee was allowed as per the terms mentioned.

Order pronounced in the open court on the 13th day of February, 2013.