Employees Provident Fund Organisation (North), New Delhi V. ACIT, New Delhi

ITA 1296/DEL/2017

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 3237 (ITAT-DELHI)
• Duration Of Justice: 1 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-04-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 03-03-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Non-deduction of tax
• Section: 201(1)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : D : NEW DELHI BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER ITA NO.1296/DEL/2017 ASSESSMENT YEAR : 2012-13 EMPLOYEES PROVIDENT FUND ORGANISATION (NORTH), BHAVISHYA NIDHI BHAWAN, 28, COMMUNITY CENTRE, WAZIRPUR INDL. AREA, NEW DELHI. PAN: AAATE3890L VS. ACIT, CIRCLE 74(1), NEW DELHI. ASSESSEE BY : SHRI PANKAJ GARG & SHRI MILIND GARG, ADVOCATES DEPTT. BY : SHRI UMESH CHAND DUBEY, SR. DR DATE OF HEARING : 27.04.2017 DATE OF PRONOUNCEMENT : 28.04.2017 ORDER PER R.S. SYAL, VP: THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER PASSED BY THE CIT(A) ON 28.12.2016 IN RELATION TO T HE ITA NO.1296/DEL/2017 2 ASSESSMENT YEAR 2012-13 RELEVANT TO THE FINANCIAL Y EAR 2011- 12. 2. BRIEFLY STATED, THE FACTS OF THE CASE ARE THAT T HE DEPARTMENT GOT INFORMATION THAT VARIOUS OFFICES OF EMPLOYEES PROVIDENT FUND WERE ALLOWING SETTLEMENT AS ALSO WIT HDRAWAL OF ACCUMULATED BALANCE DUE TO VARIOUS EMPLOYEES/SUBSCR IBERS WITHOUT MAKING DEDUCTION OF TAX AT SOURCE AS PER TH E APPLICABLE RATES. PASSING AN ORDER U/S 201(1) READ WITH SECTION 201(1A), THE ASSESSING OFFICER HELD THE ASSESSEE TO BE IN DEFAULT FOR FAILURE TO DEDUCT TAX AT SOURCE ON SUCH PAYMENTS. THE LD. CIT(A) GAVE CERTAIN DIRECTIONS, AGAINST WHI CH THE ASSESSEE HAS COME UP IN APPEAL BEFORE US. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE RELEVANT MATERIAL ON RECORD. IT IS OBSERVED THAT SI MILAR ISSUE WAS RAISED IN THE ASSESSEES APPEAL FOR THE ASSESSM ENT YEAR 2011-12. THE TRIBUNAL, IN A COMBINED ORDER DATED 0 3.08.2016, COVERING THE ASSESSEE ALSO, HAS SET ASIDE THE ORDER OF THE ITA NO.1296/DEL/2017 3 CIT(A) PASSED UNDER SIMILAR CIRCUMSTANCES AND RESTO RED THE MATTER TO THE FILE OF ASSESSING OFFICER GIVING CERT AIN DIRECTIONS WHICH ARE CONTAINED IN PARA 7.9 OF THE ORDER. BOTH THE SIDES ARE IN AGREEMENT THAT THE FACTS AND CIRCUMSTANCES O F THE INSTANT YEAR ARE MUTATIS MUTANDIS SIMILAR TO THOSE OF THE EARLIER YEAR DEALT WITH BY THE TRIBUNAL. RESPECTFULLY FOLLOWING THE PRECEDENT, WE SET ASIDE THE IMPUGNED ORDER AND SEND THE MATTER BACK TO THE FILE OF ASSESSING OFFICER FOR FRESH ADJ UDICATION IN THE LIGHT OF THE DIRECTIONS GIVEN BY THE TRIBUNAL I N ITS EARLIER ORDER REFERRED TO HEREINABOVE. 4. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATIST ICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 28.04.2017. SD/- SD/- [SUCHITRA KAMBLE] [R.S. SYAL] JUDICIAL MEMBER VICE PRESIDENT DATED, 28 TH APRIL, 2017. DK ITA NO.1296/DEL/2017 4 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT AR/NEW DELHI.