2021 (10) TMI 753

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....l Surana, AR For the Respondent : Shri Jayanta Khanra, JCIT, Sr. DR ORDER Per Bench: 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 30.07.2021, 29.07.2021 and 15.07.2021 respectively for Assessment years 2019-20 and except for ITA No. 241/Kol/2020 which is AY 2017-18. Since grounds a....

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....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 and the assessee is also relying on the....

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..... 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 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 prospec....