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Income Tax Appellate Tribunal, DELHI BENCHES : D : NEW DELHI
Before: SHRI R.S. SYAL & MS SUCHITRA KAMBLE
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 the assessment year 2012-13 relevant to the financial year 2011- 12.
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.
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 assessment 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 circumstances and restored the matter to the file of Assessing Officer giving certain directions which are contained in para 7.9 of the order. Both the sides are in agreement that the facts and circumstances of 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 adjudication in the light of the directions given by the Tribunal in its earlier order referred to hereinabove.
In the result, the appeal is allowed for statistical purposes.
Order Pronounced in the open Court on 28.04.2017.