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2022 (4) TMI 1015 - ITAT BANGALOREEmployees contribution to EPF beyond due date by invoking Section 36(1)(va) - HELD THAT:- In our opinion, the CIT(A) already deleted the addition made on this count in para 4.2 of this order being so this ground of appeal is infructuous accordingly the same is dismissed. Accrual of income - Service Tax collected and not remitted to the Government account constituted as income - whether the assessee actually collected and received the amount and kept with him without depositing to Government exchequer.? - as argued assessee has not collected above service tax and only on collection, it should be payable to the Government exchequer - HELD THAT:- As we have to see whether the assessee has actually collected service tax and kept it with him, without remitting the same to the Government exchequer. AO recorded the finding that the assessee has actually collected the service tax from it customer and not remitted to the Government exchequer. Contrary to this, the Ld.AR made a plea that it has not been actually verified by the AO and without examining, the AO took a decision that it has been collected and same was confirmed by the CIT(A) in the ex-parte order. In our opinion, it has to be verified in the light of judgement of Hon’ble Bombay High Court in the case of CIT Vs. Ovira Logistics P. Ltd [2015 (4) TMI 684 - BOMBAY HIGH COURT] Accordingly, we remit this issue to the file of AO to examine whether the assessee actually collected and received the amount and kept with him without depositing to Government exchequer. If the assessee actually received from its customers and kept it without depositing the same within due date of filing of return of income u/s.139(1) of the Act, then only the AO has to invoke the provisions of Section 43B and bring that amount to tax.- Appeal of assessee is treated as partly allowed for statistical purposes.
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