9911796707
TMI Blog2022 (6) TMI 1308X X X X Extracts X X X X X X X X Extracts X X X X ..... ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi for the respective assessment years on record. 2. Since the identical facts and common issues are involved in all the above captioned six appeals, we proceed to dispose of the same by this common order. 3. For the sake of convenience and clarity, the facts relevant to the appeal in ITA No.538/PUN/2021 for the assessment year 2019-20 are stated herein. 4. Briefly, the facts of the case are that during the course of assessment year under consideration, the Assessing Officer made disallowance of Rs.1,46,592/- in the intimation u/s 143(1) of the Income Tax Act, 1961 ('the Act') dated 02.07.2020 on the ground that the appellant had not deposited the employees' sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat principle of consistency should be applied to the facts of the present case. The ld. CIT-DR has expressed no objection on this submission of the assessee. 9. Considering the submission of the ld. AR and perusing the recent decision of the Tribunal (supra), we find that the identical issue was came up before this Tribunal in the case of Prashant Arun Sangai (supra) wherein the Tribunal decided the similar issue in favour of the assessee relying on the decision of the Hon'ble Himachal Pradesh High Court in the case of CIT vs. Nipso Polyfabriks Ltd. (2013) 350 ITR 327 (HP). The relevant paragraphs of the said decision of the Tribunal (supra) are extracted herein under :- "4. We have heard the ld. DR and gone through the relevant materia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the disallowance will be called for notwithstanding the fact that it was deposited before the due date u/s 139 of the Act. The Memorandum explaining the provisions of the Finance Bill, 2021, provides that this amendment will take effect from 1st April, 2021 and will, accordingly apply in relation to assessment year 2021- 2022 and subsequent assessment years. Since the assessment year under consideration is 2019-20, which is anterior to the amendment carried out with effect from A.Y. 2021-22, we hold that the position of law as set out by various Hon'ble High Courts including the one in CIT vs. Nipso Polyfabriks Ltd. (supra) squarely applies to the facts and circumstances of the instant case, thereby not warranting any disallowance since the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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