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2022 (5) TMI 1082 - AT - Income TaxLate deposit of ESI/PF - deposits are made before the filing of the return of income i.e. well within the time of filing the return u/s. 139(1) - HELD THAT:- It is a matter of fact that the amendments carried out in section 36(1)(va) and 43B by the Finance Act, 2021 has consistently be held to the prospective in nature. The year under consideration is 2017-18 assessment year. The issue consequently is no longer res integra. addition need to be deleted as deposits are made before the filing of the return of income i.e. well within the time of filing the return u/s.139(1) - Decided in favour of assessee. Addition u/s. 36(1)(va) - Whether CIT(A) has erred in setting aside to the file of the Ld. AO the issue of addition made by the Ld. AO u/s. 36(1)(va) even when such addition in itself deserved to be deleted and at the same time the Worthy CIT(A) lacked powers to set aside the issue to the file of Ld. AO as per the amendment to S. 250(1) by the Finance Act, 2001? - HELD THAT:- The issue has been remanded back to the Assessing Officer by the Ld. CIT(A) for verification on facts. We find that such a direction does not have any statutory support. Section 251(1)(a) clearly circumscribes the powers of the Commissioner Appeals. It specifically lays down unambiguously that in an appeal against an order of assessment, the Commissioner Appeals may confirm, reduce, enhance or annul the assessment. It is not in dispute that the power to set aside the issue back to the Assessing Officer is no longer vested with the said authority. According, we set aside the finding. On a consideration of the facts on record and in the light of the submissions of the parties before the Bench. we substitute the said direction with our direction and deem it appropriate to direct the Assessing Officer to verify the facts and allow necessary relief in accordance with law set out herein above.
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