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TMI Blog2021 (10) TMI 753X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 nature in the case of Shri Harendra Nath Biswas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in all the above three appeals. - I.T.A. No. 239/Kol/2021, I.T.A. No. 241/Kol/2021, I.T.A. No. 277/Kol/2021 - - - Dated:- 9-9-2021 - SHRI P. M. JAGTAP, VICE-PRESIDENT (KZ) AND SHRI A. T. VARKEY, JM] For the Appellant : Shri Sunil Surana, AR For the Respondent : Shri Jayanta Khanra, JCIT, Sr. DR ORDER Per Bench: All these captioned appeals filed by different Assessee s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Income-tax Act, 1961[herein after the Act] According to Ld. AR, the amendment made by the Finance Act, 2021 is not applicable in this case, and the Ld CIT(A) erred in applying the explanation brought in by Finance 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... td.; and ₹ 2,32,592/- in the appeal of M/s. Panna Textile Industries Pvt. Ltd.; and ₹ 8,49,016/- in the appeal of M/s. Anmol Feeds Pvt. 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 empl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ective legislative over-ruling. Therefore, we are inclined to allow the appeals 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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