NAVAYUG LABOUR CONTRACTORS PVT. LTD.,KOLKATA vs. CPC, BANGALORE

CORRIGENDUM Per A.T. VARKEY, JM: By an application dated Nil, the Ld. A.R of the Assessee, pointed out that an apparent error on the face of the record is evident from our order dated 17.11.2021.

2 ITA No.367 & 369/Kol/2021 ITA No.368/Kol/2021 ITA No. 371/Kol/2021 Lumino Industries Ltd. & Ors, AYs 2015-16, 2017-18, 2018-19, 2019-20 According to him, the Tribunal omitted to mention ITA No. 231/Kol/2021 for AY 2017- 18in the operative portion while disposing of all the captioned appeals. After perusal of our order, we find that assessee’s claim is correct and in fact we omitted to mention ITA No. 231/Kol/2021 for AY 2017-18 in the operative portion of our order dated 17.11.2021.Therefore omission to mention in the operative portion of our order dated 17.11.2021 at Para no. 34 of this order has to be rectified accordingly. Therefore the order dated 17.11.2021 is hereby corrected and the para 34 shall be read as below:

“34. In all the other captioned appeals (ITA No. 231 & 365/Kol/2021 for AY 2017- 18 & 2015-16, AY 2018-19, & 367/Kol/2021 for AYs 2018-19 & 2019-20, ITA No. 368/Kol/2021 for AY 2018-19 and ITA No. 371/Kol/2021 for AY 2019-20) the sole issue is against the action of Ld. CIT(A) in confirming the action of AO disallowing the employees’ contribution in ESI/PF with the aid of the amendment brought in by Finance Act, 2021. “ Hence this corrigendum is issued to modify the order accordingly.

Order is pronounced in the open court on 15th December, 2021.

Sd/- Sd/- (P. M. Jagtap) (A. T. Varkey) Vice President Judicial Member Dated: 15th December, 2021 SB, Sr. PS Copy of the order forwarded to: