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2024 (2) TMI 1601

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....dhan, Sr. DR ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER:- This appeal by the assessee is preferred against the order dated 10.01.2023 by NFAC, Delhi pertaining to A.Y. 2019-20. 2. The sum and substance of the grievance of the assessee is that the ld. CIT(A) erred in confirming the addition on account of delay in deposit of PF/ESIC beyond due date. 3. This issue is no more res integr....

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