2022 (10) TMI 534

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..... sed by the CIT(A), National Faceless Appeal Centre (NFAC), Delhi for the Assessment Year 2018-19. 2. The assessee has raised the following grounds of appeal :- "1.1 The order passed u/s.250 on 01.08.20212 for AY 2018-19 by NFAC Delhi upholding the addition of Rs.6,31,641/- made by AO u/s. 36(1)(va) is wholly illegal, unlawful and against the principles of natural justice. 2.1 The Ld. NFAC ha .....

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..... . The assessee is engaged in providing placement, maintaining payroll on behalf of the clients thereby reducing the compliance burden of the client companies. The assessee e-filed return of income on 29.08.2018 declaring total income at Rs.nil. The Assessing Officer made addition of Rs.6,31,641/- in respect of payments of PF and ESIC. 4. Being aggrieved by the assessment order, the assessee filed .....

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..... ls Limited (2019) 410 ITR 417 (Delhi). 7. I have heard the Ld. DR and perused all the relevant materials available on record. It is pertinent to note that the Hon'ble Jurisdictional High Court has categorically observed that Employees Contribution to the EPF and ESIC deposit's beyond the due date prescribed under Section 36(10(va) of the Act would not be eligible for deduction under Section 43B o .....

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