ORDER

PER AVDHESH KUMAR MISHRA, AM

Common facts and similar grounds arise in the above captioned appeals of the assessee; therefore, these appeals were heard together and are being disposed off by this common order.

2. Both appeals of the assessee for the Assessment Years (‘AY’) 2020-21 and 2022-23 are directed against the orders dated 20.06.2024 of the Commissioner of Income Tax (Appeals), NFAC [‘CIT(A)’].

3. The sole issue in both appeals is that whether the Assessing Officer (‘AO’) was justified in making disallowances/additions of employees’ contributions to PF and ESI deposited after the due date specified in the PF and ESIC Act while processing the Income Tax Returns (‘ITR’) of the assessee under section 143(1) of the Income Tax Act, 1961 (‘the Act’).

4. The relevant facts giving rise to these appeals are that the assessee filed his ITRs of the relevant years within the time specified under section 139(1) the Act. While processing the said ITR