TMI Blog2021 (12) TMI 636X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Coordinate Bench of the Tribunal, the disallowance qua employees contribution towards PF and ESI, sustained by the Ld. CIT(A) stands deleted. Thus, grounds No.1 to 3 are allowed. Disallowance of claim u/s.80C - HELD THAT:- Assessee has filed relevant documents in support of its claim u/s.80C of the Act in CPC, however, the same remained un-considered by the AO as well as by the CIT(A), therefore, without going into controversy, in the interest of justice and for the just decision of the case, this issue is remanded back to the file of AO to decide afresh the claim of the assessee while considering the documents already filed by the assessee. Needless to say, sufficient opportunity of hearing shall be provided to the assessee. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... raised the arguments against the impugned order, whereas the Ld. DR vehemently supported the same. 5.1 First, we shall decide the grounds No.1 to 3, which pertains to addition made on account of employees contribution to PF ESI. We may observe that the issue related to the employees contributions qua ESI PF involved in the present appeal is squarely covered by the decision of coordinate bench of the Tribunal delivered in the case of Vinko Auto Industries Limited, Versus DCIT, CPC, Bangalore (ITA Nos.63 64/ASR/2021 decided on 08/11/2021), wherein the Tribunal has deleted the disallowances made by the AO on account of delay in depositing the employees contribution towards ESI PF as the same were deposited later than the pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taken divergent views on the same issue, out of which some are in favour of the assessee and some are against the assessee. The ld. CIT(A) further observed that the judgments and orders relied upon by the assessee have been rendered before the clarificatory amendments made in the Finance Act, 2021 and the Finance Act, 2021 has put an end to this controversy. 5.2 Admittedly there is plethora of judgments in favour of the Assessee s contention and of the Revenue. The controversy with regard to divergent views of different High Courts, has been settled by the Hon'ble Apex Court in the case of CIT Vs. M/s. Vegetables Products Ltd . (88 ITR 192) by laying the dictum that if two reasonable constructions of a taxing provision are possible ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... consideration the identical issue qua applicability of the amendment to Section 36(1)(va) and Section 43B of the Act, by inserting Explanations by the Finance Act, 2021 and clearly held that the amendment shall be applicable from 1st April, 2021 onwards . It is also relevant to note that the CBDT has also issued Memorandum of Explanation qua applicability of the amended provisions of Section 36(1)(va) 43B of the Act w.e.f. 1st April, 2021, and Assessment Year 2021-21 onwards, hence there is no doubt qua applicability of the amended provisions referred above, prospectively. On the aforesaid discussion, the second aspect as considered/determined by the ld. CIT(A) qua retrospective application of the amended provisions of Section 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... DR did not refute the claim of the assessee. 6.1 Considering the peculiar facts and circumstances of the case, to the effect that though the assessee has filed relevant documents in support of its claim u/s.80C of the Act in CPC, however, the same remained un-considered by the AO as well as by the ld. CIT(A), therefore, without going into controversy, in the interest of justice and for the just decision of the case, this issue is remanded back to the file of AO to decide afresh the claim of the assessee while considering the documents already filed by the assessee. Needless to say, sufficient opportunity of hearing shall be provided to the assessee. Thus, ground No.4 raised by the assessee stands allowed for statistical purposes. 7. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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