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2023 (8) TMI 1172 - AT - Income TaxRectification of mistake - late deposit of the "Employees contribution towards ESI and PF after the expiry of due date as specified in the relevant statutes -whether there is an apparent mistake in the order of the Tribunal passed? - HELD THAT:- Section 254(2) empowers the Tribunal to rectify any mistake apparent from the record, amend any order passed by it under sub-section (1) and shall make such amendment, if the mistake is brought to its notices by the assessee or the AO. The Bench also noted that the Department has simply relied upon the Judgement of Hon’ble Supreme Court in the case of M/s. Checkmate Services Pvt. Ltd. [2022 (10) TMI 617 - SUPREME COURT] but it has not mentioned that there is apparent mistake in the order of the ITAT passed in the case of Shri Suman Solanki [2022 (8) TMI 923 - ITAT JAIPUR] wherein some amendment/ rectification is required. The order was passed by the Bench in the case of the assessee on 12-05-2022 in accordance with that time, situation and prevailing interpretation of law by various Hon’ble High Courts [ including binding judgment of jurisdictional High Court ] and ITAT Benches across the country wherein the Bench does not find any infirmity or apparent mistake. Bench feels hesitation to concur with the submission of the Department to amend its order. Hence, the Misc. Application filed by the Department is dismissed.
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