CENTRAL 4 SECURE SOLUTIONS,UDAIPUR vs. ITO, WARD-1(1), UDAIPUR

Asese By Shri Yogesh Pokharna, CA Revenue By Shri Venkatesh V (JCIT-DR) Date of hearing 2/11/2022 Date of Pronouncement 3/11/2022 O R D E R PER: SANDEP GOSAIN, JM This is an appeal filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi dated 6-09-2021 for the assessment year 2019-20 wherein the solitary issue of the assessee is that the ld. CIT(A) erred in sustaining the addition of Rs.3,48,640/- made by the AO on account of default in payment of employees contribution to PF & ESI which was paid before the due date of filing of return of income.