9911796707
TMI Blog2014 (11) TMI 634X X X X Extracts X X X X X X X X Extracts X X X X ..... ar 1996-97, we take up for the purpose of adjudicating the questions raised in ITA 468 of 2004 first. This appeal under section 260A of the Income Tax Act, 1961 has been preferred by the Revenue against the order dated 22nd September, 2003 passed by the Income Tax Appellate Tribunal 'A' Bench, Kolkata in ITA No.117(Cal) of 2000 relating to the assessment year 1996-97 and ITA No.263(Cal) of 2000 relating to the assessment year 1996-97 on the following questions : "1. Whether on the facts and in the circumstances of the case Tribunal was justified in law in holding that assessee was eligible for deduction of the contribution made to the Bata Workers' Sickness Benefit S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... " It will be useful to reproduce certain portions of the decision of the Tribunal in IT Appeal Nos.1126(Cal) of 1995 & 329 (Cal) of 1996 reported in 85 ITD 257 (Kol) which are as under : "10. In this case, there is no dispute that the contribution made by the assessee was not towards a recognized fund or approved superannuation fund or approved gratuity fund. Hence, the question only is whether the payment made by the assessee to the Society is required by or under any other law for the time being in force. 11...We further observe from the paper book that the said medical benefit to be provided by the assessee to its ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inimise the danger and mitigate the consequences thereof." The assessee thereafter entered into a collective agreement dated 2nd September, 1986 with Bata Mazdoor Union. Mr.Khaitan submitted such agreement was entered into pursuant to the certified standing orders within the meaning of the Industrial Employment (Standing Orders) Act, 1946. He also submitted the said agreement was a settlement within the meaning of section 2(p) of the Industrial Disputes Act, 1947, binding the assessee and its workmen under section 18, to attract penalty for breach of any of the terms under section 29 of the said Act and default made of contribution by the assessee in terms of the settlement to be recovered in the same manner as an arrear of land revenue un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the facts inasmuch as the documents produced before me are undisputed and unimpeachable in character. So, I hold that the notice is non est and this has been illegally issued and the same is liable to be and is hereby set aside." The submissions of Mr.Khaitan bear substance. We find the contributions made by the assessee in performing the terms of the agreement was also compliance with the statutory requirements. The agreement does come within the meaning of settlement giving it binding force, levy of penalty for breach and recovery of non-payment in terms thereof as statutorily enforceable under the Industrial Disputes Act, 1947. The position that the contributions were made complying with the statutory requirement for providing medical ..... X X X X Extracts X X X X X X X X Extracts X X X X
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