आदशे Order /

PER VIKRAM SINGH YADAV, A.M. :

This is an appeal filed by the Assessee against the order of the Ld. CIT(A)/NFAC Delhi dt. 08/12/2023 pertaining to Assessment Year 2017-18.

2. During the course of hearing, the Ld. AR submitted that the assessee filed its revised return of income declaring total income of Rs. 90,57,129/- which was processed by the CPC, Bangalore and thereafter, order under section 154 r.w.s 143(1) was passed on 06/01/2020 wherein certain adjustments were made by the CPC in terms of addition of Rs. 16,37,453/- on account of non- payment of Employees as well as Employers contribution to ESI Fund within the due date and disallowance of exempt income of Rs.

13,97,291/- being profit on sale of fixed assets.

2.1 It was submitted that against the said order, the assessee moved in appeal before the Ld. CIT(A), Ludhiana and thereafter the matter was transfer to NFAC, Delhi wherein the appeal of the assessee was dismissed on statistical ground without considering the merits of the case.

2.2 It was submitted that the Ld. CIT(A) dismissed the appeal stating that the appeal so filed was defective and the same cannot be adjudicated upon. It was submitted that the alleged d