2022 (5) TMI 270

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....iling the appeal before the Tribunal. The assessee has filed an application for condonation of delay in filing the appeal. The contents of the said application are reproduced hereunder: The Hon'ble Bench, Income Tax Appellate Tribunal, Chandigarh Benches, Chandigarh Subject:-Request regarding Condonation of Delay Reference:- Appeal No. ITA 23/CHANDI/2022 -In the case of Ashmi Gupta, A.Y. 2018-19 Respected Sir, The Hon'ble Commissioner of Income Tax(Appeals), National Faceless Assessment Centre, Delhi has passed the order on 21.11.2021 i.e. Sunday Therefore the appeal was required to be filed before your honour by 24.01.2022. The appeal is filed on 31.01.2022, th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of employees' contribution to ESI and PF, for the purpose of claiming deduction of the said amount as per the provisions of section 36(1)(va) of the Act was not governed by section 43B stipulating the due date to be till the filing of return of income u/s. 139(1) of the Act, meaning thereby the employees' contribution to ESI and PF was to be paid by due date specified in their respective Acts for the purpose of claiming deduction thereof. The Ld. CIT(A) held that the said amendment to be clarificatory and hence retrospective in application. Accordingly, the contention of the Ld. Counsel for the assessee that the issue already stood decided in its favour by the Hon'ble Jurisdictional High Court in the case of CIT vs. M/s. Lakhani....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oordinate Benches of the ITAT cited by the Ld. Counsel for the assessee before us and have noted that it has been consistently held that the amendment to section 36(1)(va) and u/s. 43B of the Act effected by the Finance Act 2021 is applicable prospectively, reading from the Notes on Clauses at the time of introduction of the Finance Act, 2021, specifically stating the amendment being applicable in relation to assessment year 2021-22 and subsequent years. Therefore the addition, we hold, cannot be made on the strength of the amendment effected by Finance Act 2021 to section 36(1)(va)/43B of the Act. Moreover it is an admitted position that the jurisdictional High Court has in various decisions held that employees contribution to ESI & PF is ....