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2022 (6) TMI 401 - AT - Income TaxDelayed employees' contribution towards PF & ESI on or before the due date as prescribed by the PF & ESI Act - scope of Amendment brought in by Finance Act 2021 w.e.f. 01.04.2021 inserting an Explanation to section 36(1)(va) and section 43B - HELD THAT:- As relying on Lumino Industries Ltd [2021 (11) TMI 926 - ITAT KOLKATA] we are inclined to allow the appeal of the assessee and direct the A.O. to delete the addition and hold that the Amendment brought in Finance Act 2021 w.e.f. 01.04.2021 by inserting an Explanation to section 36(1)(va) and section 43B of the Act is prospective in nature and would apply from AY 2021-22 onwards. Consequently ground No. 1 is allowed. Non-payment of GST within due date of u/s. 139(1) - As submitted that since the assessee did not get any opportunity to appear before the AO to show the necessary document and its submission since the assessment order was passed by the CPC, Bangalore u/s. 143(1) of the Act and the assessee did not get any opportunity to submit their reply - HELD THAT:- Since the assessment order is an ex-parte and no discussion has been made on merits of the case in respect of instant issue. Therefore, interest of justice, we set aside the impugned issue of non-payment of GST within due date prescribed under the Income Tax Act by the assessee u/s. 139(1) and remitted back to the file of the Ld. AO for deciding the issue raised before us by way of a speaking order. We also direct the assessee to remain vigilant in receiving the notices of hearing from the AO and should not request for any adjournment unless otherwise required for reasonable cause and should file all necessary documents at the time of hearing. Needless to mention that the assessee should be given proper opportunity of being heard. The other grounds of appeal are general and consequential in nature and need not to be adjudicated.
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