2017 (11) TMI 1810

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.... 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 Income Tax Act, 1961 (hereinafter called as '....

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....ed 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. Aggrieved by the order of the A.O., the assessee went....

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.... 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 Tribunal for adjudication for the assessment year 2011-12 and....