2025 (11) TMI 1897

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....CIT(DR) ORDER PER Ms. MADHUMITA ROY, JM: The instant appeal, preferred by the assessee, is directed against the order dated 23.05.2023 (DIN & Order No. ITBA/NFAC/S/250/2023-24/1053088841(1), passed by the Ld. CIT(A)/NFAC, Delhi, arising out of the order dated 06.05.2020, passed by the AO, CPC, under Section 143(1) of the Income Tax Act, 1961 (hereinafter referred to as "the Act") for the ....

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.... on record in the absence of the assessee. 3. The only substantive issue involved for adjudication in the instant appeal relates to disallowance of Rs. 20,08,374/- made by the AO, CPC in intimation under Section 143(1) of the Act for not depositing the employees' contribution towards PF/ESI on or before the "due" date prescribed in the corresponding statute instead of filing the return of incom....