2023 (1) TMI 1371

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....he Assessee : Shri Rajendra Jain (Adv.) For the Revenue : Ms. Nidhi Nair, JCIT-DR ORDER PER: DR. 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 t....

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....f section 143(1) of the Act. 4. That on the facts and in the circumstances of the case the CIT(A) NFAC grossly erred in sustaining 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. 10,51,4....

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.... Act. 4. Now the assessee is in appeal. 5. During the course of hearing, ld. AR for the 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 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....

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.... of the AO for examine the issues that may be urged by him. Accordingly, we set aside the order of the ld. CIT(A) and restore all issues to the file of the Ao for verification 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....