2017 (11) TMI 1810

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....ayan, DR For the Respondent : Shri G.V.N. Hari, AR ORDER PER D.S. SUNDER SINGH, Accountant Member: This appeal filed by the revenue is directed against order of the Commissioner of Income Tax (Appeals)-1 {CIT(A)}, Visakhapatnam vide Appeal No.71/2015-16 dated 18.7.2017 for the assessment year 2012-13. 2. All the grounds of appeal are related to the addition u/s 36(1)(va) of the Inco....

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....or the welfare of such employees, is considered as income unless it is paid by the due dates prescribed under the relevant Acts and Rules as per the provisions of section 36(1)(va) of the Act. Employee's contribution to Provident fund for the month of March, 2012 was not paid before the due date and therefore, the A.O. has treated the same as assessee's income u/s 2(24)(x) of the Act. 3. Aggrie....

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....astern Power Distribution Company of AP Ltd. in ITA No.374/Vizag/2017 dated 20.9.2017. In the cited decision, the Tribunal allowed the appeal of the assessee following its own order in the case of EPDC of AP Ltd. in ITA No.609/Vizag/2014, which reads as under: "4. We have heard the rival submissions and perused the material placed on record. The identical issue has come up before this Tri....

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....139(1) of the Act, then no disallowance can be made towards employees' contribution to provident fund. The CIT(A) after considering the relevant details rightly deleted the additions made by the A.O. We do not see any reasons to interfere with the order of the CIT(A). Hence, we inclined to uphold the CIT(A) order and dismiss the appeal filed by the revenue." 4.1. Respectfully followin....