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: C .N. RAMACHANDRAN NAIR & V.K. MOHANAN, JJ. -------------------------------------------- I.T.A. No. 1448 OF 2009 -------------------------------------------- Dated this the 17th day of September, 2009 JUDGMENT Ramachandran Nair, J. This is an appeal filed by the revenue against the order of the Tribunal holding that the respondent is entitled to spread over of PF contribution for back periods and claim the benefit available under Section 88 of the I.T. Act for the arrears of salary received. A Division Bench of this Court in KERALA ELECTRICITY OFFICERS' FEDERATION V. CENTRAL BOARD OF DIRECT TAXES, 279 I.T.R. 482 held that PF contribution made in a particular year from out of arrears of salary cannot be spread over for back periods while claiming relief under Section 89(1) of the Act. This decision is not seen considered by the Tribunal or the lower authorities probably because the judgment was rendered subsequent to the decision of the Tribunal. In the normal course we should issue notice to the respondent and hear them before setting aside the Tribunal's order in favour of the respondent. However, in order to avoid expenditure to 2 the respondent, we feel the matter can be remanded to the assessing authority to issue notice to the assessee, serve copy of the judgment referred above, and decide the matter afresh so that if assessee admits the position, they can be spared of litigation expenses. Consequently appeal is allowed setting aside the order of the tribunal and that of the first appellate authority and remand the matter to the Officer for making fresh assessment, based on the judgment above referred, and after serving copy of this judgment on the assessee. (C.N.RAMACHANDRAN NAIR) Judge. (V.K. MOHANAN) Judge. kk 3