2021 (9) TMI 1317

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....ri 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 27.07.2021, 28.04.2021, 28.07.2021, 31.07.2021 and 30.07.20....

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....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 decision of ....

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....a) (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 the Act. Having taken note of this fact and also the fact that th....