9911796707
TMI Blog2015 (7) TMI 359X X X X Extracts X X X X X X X X Extracts X X X X ..... circumstances of the case of the appellant, the learned Commissioner of Income-tax (Appeals) has erred in holding that the appellant's claim that there is double disallowance to the extent of Rs. 5,71,882/- is incorrect, in total disregard to the facts stated in para 1 of the Statement of Facts. The Honourable Tribunal may be pleased to remove the double addition for Rs. 5,71,882/- on account of Provident Fund contribution." 4. The AR of the assessee submitted that in the return of income filed for the Asstt.Year 2002-03, the assessee made disallowance of Rs. 18,88,427/- on account of employer's contribution towards provident fund, and Rs. 17,21,934/- being employees' contribution towards PF, and thus made an aggregate disallo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1,934/- and the Tribunal order dated 26.11.2010 passed in ITA No.2856/Ahd/2010 allowed relief of Rs. 11,50,052/- on account of employee's contribution to PF. The AO allowed relief of Rs. 11,50,052/- while giving appeal effect to the order of the Tribunal vide his order dated 28.2.2011. In the meantime, the assessee had filed application under section 154 of the Act on 3.12.2010 requesting the AO to rectify his appeal effect order dated 20.10.2010 for allowing relief of Rs. 34,43,868/- and to delete corresponding interest under section 234A, 234B and 234D of the Act. However, the AO rejected the rectification application of the assessee vide order passed under section 154 dated 28.2.2011. He submitted that aggrieved by the said order of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... therefore, set aside the orders of the orders of the lower authorities on this issue and remit back the matter to the file of the AO with the same directions as given by the CIT(A) vide its order dated 31.8.2010 quoted above in the order. The AO is directed to pass a speaking order on this issue after proper verification and after allowing reasonable opportunity of hearing to the assessee. Thus, this ground of appeal is allowed for statistical purpose. 12. The ground no.3 of the assessee's appeal reads as under: "3. In law and on facts as well as in the circumstances of the case of the appellant, the learned Commissioner of Income-tax (Appeals) has erred in upholding interest charged under section 234A of the Act, without considering ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 34A was originally levied by the AO, and the same was only levied for the first time in the order which was passed to grant effect to the order of the CIT(A). We, therefore, do not find any force in the ground of appeal, and accordingly, the same is dismissed. 15. The ground of no.4 of the appeal reads as under: "4. In law and on facts as well as in the circumstances of the case of the appellant, the learned Commissioner of Income-tax (Appeals) has erred in upholding that there is no mistake in charging interest under section 234B of the Act, without considering the facts stated in para 4 of the Statement of Facts. The Honourable Tribunal may be pleased to delete the impugned interest under section 234B of the Act." 16. AR of the assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the interest under section 234B could be charged only upto the date of original assessment and not upto the date on which appeal effect is given. 19. We have heard rival submissions and perused the orders of the lower authorities and material available on record. In the instant case, the AO has charged interest under section 234B of the Act till the date of passing order giving effect to the order of the Tribunal passed on 28.2.2011. The contention of the assessee is that the interest under section 234B cannot be charged as the order was set aside by the Tribunal and de novo order was being agitated before the Tribunal in the second round, and this order under section 143(3) have not reached finality. Further, the AO also observed at ..... X X X X Extracts X X X X X X X X Extracts X X X X
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