Goldy Precision Stampings Pvt. Ltd. Vs ADIT (CPC) (ITAT Pune)
Recall Beyond Scope of 254(2) Struck Down—PF/ESI Relief Revives Automatically – Once Recall Order Falls, Nothing Survives: Pune ITAT Dismisses Appeal as Infructuous
The Pune Bench “A” of the ITAT, in Goldy Precision Stampings Pvt. Ltd. vs ADIT (CPC) (ITA No. 464/PUN/2021, AY 2019-20), dismissed the appeal as infructuous following intervention by the Bombay High Court, which quashed the Tribunal’s recall order passed u/s 254(2).
Originally, the ITAT had allowed the Assessee’s appeal on 20.09.2022 by deleting the disallowance of employees’ contribution to PF & ESI. Subsequently, the Revenue succeeded in getting that order recalled through a Miscellaneous Application, invoking section 254(2). The Assessee challenged the recall before the Bombay High Court.
The High Court, vide order dated 13.10.2025, held that the Tribunal had exceeded its jurisdiction u/s 254(2) and quashed the recall order, thereby restoring the original ITAT order dated 20.09.2022 in toto, while leaving it open to the Revenue to pursue remedy u/s 260A, if so advised.
In view of the High Court’s ruling restoring the original favourable ITAT order, the Tribunal held that nothing survived for adjudication in the present proceedings and accordingly dismissed the appeal as infructuous
FULL TEXT OF THE ORDER OF ITAT PUNE
