In the result, the appeal of the assessee is allowed for\nstatistical purpose
condoning the delay in filing of appeal\nwithout properly appreciating the facts of the case.\n3. That the Ld. CIT erred in confirming the additions by way of\nadjustment while processing the return u/s.143(1) of Rs.\n1,45,55,100/- on account of contribution to provident fund, ESICGST\nwithout properly appreciating the facts of the case and submissions\nmade