ITA No.1296/Del/2017. Case: Employees Provident Fund Organisation (North) Vs ACIT, Circle 74(1). ITAT (Income Tax Appellate Tribunal)

Case NumberITA No.1296/Del/2017
CounselFor Appellant: Shri Pankaj Garg & Shri Milind Garg, Advocates and For Respondents: Shri Umesh Chand Dubey, Sr. DR
JudgesShri R.S. Syal, Vice President and Ms Suchitra Kamble, Judicial Member
IssueDirect Tax
Judgement DateApril 28, 2017
CourtITAT (Income Tax Appellate Tribunal)


Shri R.S. Syal, VP.

  1. This is an appeal filed by the assessee against the order passed by the CIT(A) on 28.12.2016 in relation to the assessment year 2012-13 relevant to the financial year 2011-12.

  2. Briefly stated, the facts of the case are that the Department got information that various offices of Employees Provident Fund were allowing settlement as also withdrawal of accumulated balance due to various employees/subscribers without making deduction of tax at source as per the 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 which 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 similar issue was raised in the assessee''s appeal for the assessmen t year 2011-12. The Tribunal, in a combined order dated 03.08.2016, covering the assessee also, has set aside the order of the CIT(A) passed under similar...

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