2023 (1) TMI 1371

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..... r Section 36(1)(va) - Assessee submits that the assessee has filed written submission along with tax audit report but the ld. CIT(A)/NFAC has grossly erred in sustaining the addition in respect of delay payment of contribution employees towards PF and ESI, where the addition is not on account of disallowance on expenditure indicating in the audit report but not taken into account computing in the .....

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..... S. SEETHALAKSHMI, JM These are three appeals filed by the assessee aggrieved from the order of the National Faceless Appeal Centre, Delhi (herein after referred as " NFAC" ), Ld. CIT(A) for the assessment years 2017-18, 2019-20 & 2020-21 dated 17.10.2022 and 18.10.2022 respectively. Since the issues involved are common in all the appeals were heard together, therefore, these are being disposed of .....

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..... g the addition made by the ld. AO u/s 154 which is not only contrary to provisions of the law but also against the settled law. 5. That on the facts and in the circumstances of the case the CIT(A) NFAC grossly erred in sustaining addition of Rs. 10,51,408/- in respect contribution to ESI & PF. 6. That the petitioner pay kindly be permitted to raise any additional or alternative grounds at or b .....

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..... ith tax audit report but the ld. CIT(A)/NFAC has grossly erred in sustaining the addition of Rs. 10,51,408/- in respect of delay payment of contribution employees towards PF and ESI, where the addition is not on account of disallowance on expenditure indicating in the audit report but not taken into account computing in the total income in the return as per section 143(1)(a)(iv) of the Act. 6. Th .....

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..... cation and fresh hearing by providing adequate opportunity to the assessee. Thus the appeal of the assessee is allowed for statistical purposes as per direction mentioned above. 8. In ITA Nos. 165 & 166/Jodh/2022 pertaining to A.Y. 2019-20 & 2020-21, both the parties fairly submitted that the facts and circumstances of the case are exactly identical to the facts and circumstances of the case in I .....

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