PER N.K. SAINI, VICE PRESIDENT

Both the appeals by the assessee are directed against the separate orders of the CIT(Appeal), National Faceless Appeal Centre, (NFAC) Delhi dated 27.07.2021 & 23.07.2021 respectively.

2. Since the issues involved are common in these appeals which were heard together, therefore, these are being disposed off by this common order for the sake of convenience and brevity.

3. In both the appeals, the only issue involved relates to the sustenance of the addition made by the Assessing Officer on account of late deposit of employees share of PF & ESI which were deposited after the due date but before the due date of filing of return of income. The only difference is in the amount involved otherwise the facts are common in both these appeals. The Assessing Officer made the additions of the impugned amounts for the reasons that the assessees did not deposit the amounts of employees contribution as per the provisions of section 36(1)(va) of the Income Tax Act, 1961 (herein referred to as ‘the Act’). When the matter was taken to the Ld. CIT(A), he confirmed the action of the Assessing Officer by observing as under:-

“4.1 The submission of the appellant is considered.