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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.

Vs. ACIT, Circle 74(1), New Delhi.

PAN: AAATE3890L Assessee By Deptt. By

: Shri Pankaj Garg & Shri Milind Garg, Advocates : Shri Umesh Chand Dubey, Sr. DR

Date of Hearing Date of Pronouncement

: :

27.04.2017 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 the

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ITA No.1296/Del/2017

assessment year 2012-13 relevant to the financial year 201112. 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 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 2

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ITA No.1296/Del/2017

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. 4.

In the result, the appeal is allowed for statistical purposes. Order Pronounced in the open Court on 28.04.2017.

Sd/-

Sd/-

[SUCHITRA KAMBLE] JUDICIAL MEMBER

[R.S. SYAL] VICE PRESIDENT

Dated, 28th April, 2017. dk

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ITA No.1296/Del/2017

Copy forwarded to: 1. 2. 3. 4. 5.

Appellant Respondent CIT CIT (A) DR, ITAT AR/NEW DELHI.

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