2025 (12) TMI 787

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...., V.P: This appeal filed by the assessee is directed against the order dated 25.08.2021 of the Ld. CIT(A) / NFAC, Delhi relating to assessment year 2019-20. 2. This is the second round of litigation before the Tribunal. A perusal of the record shows that the Tribunal had passed the order on 27.09.2022 allowing the appeal of the assessee by deleting the addition on account of delay in payment....

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....AC, the assessee is in appeal before the Tribunal. 6. None appeared on behalf of the assessee at the time of hearing despite number of opportunities granted. Since admittedly the assessee has made the deposit on account of employees' contribution to PF and ESI after the statutory time allowed under the said Acts, therefore, in view of the decision of the Hon'ble Supreme Court in the case of Che....