TMI Blog2021 (9) TMI 1317X X X X Extracts X X X X X X X X Extracts X X X X ..... tted fact which has not been disputed by either by the AO or the Ld. CIT(A) that the assessee has remitted the employees contribution towards PF ESI before filing of return u/s. 139(1) of the Act. Having taken note of this fact and also the fact that this Tribunal has already taken a view that the amendment brought in by Finance Act, 2021 on this issue has been held to be prospective in natu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 54 /Kol/2021 - - - Dated:- 1-9-2021 - Shri P. M .Jagtap, Vice-President (KZ) and Shri A. T. Varkey, JM For the Appellant Shri Subash Agarwal, Advocate For the Respondent Shri Jayanta Khanra, JCIT, Sr. DR ORDER All these captioned appeals filed by different Assessee s are against the separate orders of Ld. CIT(A)- [National Faceless Appeal Centre (NFAC)], Delhi dated 27.07.202 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Act, 2021, since this Tribunal has already held that the amendment/explanation brought in by Finance Act, 2021 is prospective in nature and not applicable to these assessment year before us and cited the decision of this Tribunal in ITA No. 186/Kol/2021 Harendra Nath Biswas Vs. DCIT, AY 2019-20 dated 16.07.2021; And therefore, according to Ld. AR, the issues in all the appeals are res-integra an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... #8377; 8,61,565/- in the appeal of M/s. S. Chatterjee Son (India) (P) Ltd. by the Ld. CIT(A) (NFAC) on account of assessee s making delayed payment of employees contribution towards PF ESI. It is an admitted fact which has not been disputed by either by the AO or the Ld. CIT(A) that the assessee has remitted the employees contribution towards PF ESI before filing of return u/s. 139(1) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... als of the assessee by following our own decision in Harendra Nath Biswas (supra). In the light of the aforesaid decision of the coordinate Bench of this Tribunal, we respectfully follow the same which is in consonance with the decision of the Hon ble Calcutta High Court in Vijayshree Ltd. (supra) and allow the appeals of the assessee and direct the AO to delete the addition made in this regard in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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