Ramachandran Nair, J v. C.n.ramachandran Nair)Judge

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN THURSDAY, THE 17TH SEPTEMBER 2009 / 26TH BHADRA 1931 ITA.No. 1448 of 2009() ---------------------- ITA.493/COCH/2005 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT/APPELLANT --------------------------------------- THE COMMISSIONER OF INCOME TAX, TRICHUR. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S): RESPONDENT ------------------------- SMT.V.AMMINI, LECTURER, MES KALLADI COLLEGE, MANNARKKAD. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 17/09/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ON 17/09/2009, THE COURT ON THE SAME DAY DELIVERED THE -------------------------------------------- -------------------------------------------- Dated this the 17th day of September, 2009 JUDGMENT Ramachandran Nair, J. This is an appeal filed by the revenue against the order of theTribunal holding that the respondent is entitled to spread over of PFcontribution for back periods and claim the benefit available underSection 88 of the I.T. Act for the arrears of salary received. A DivisionBench of this Court in KERALA ELECTRICITY OFFICERS'FEDERATION V. CENTRAL BOARD OF DIRECT TAXES, 279I.T.R. 482 held that PF contribution made in a particular year from outof arrears of salary cannot be spread over for back periods whileclaiming relief under Section 89(1) of the Act. This decision is notseen considered by the Tribunal or the lower authorities probablybecause the judgment was rendered subsequent to the decision of theTribunal. In the normal course we should issue notice to therespondent and hear them before setting aside the Tribunal's order infavour of the respondent. However, in order to avoid expenditure to the respondent, we feel the matter can be remanded to the assessingauthority to issue notice to the assessee, serve copy of the judgmentreferred above, and decide the matter afresh so that if assessee admitsthe position, they can be spared of litigation expenses. Consequentlyappeal is allowed setting aside the order of the tribunal and that of thefirst appellate authority and remand the matter to the Officer formaking fresh assessment, based on the judgment above referred, andafter serving copy of this judgment on the assessee. (C.N.RAMACHANDRAN NAIR)Judge. (V.K. MOHANAN) Judge. kk