आदेश/ORDER

PER PARTHA SARATHI CHAUDHURY, JM:

The captioned appeals preferred by the assessee emanates from the respective orders of the Ld.CIT(Appeals)/NFAC, Delhi dated 04.12.2025 for the assessment years 2013-14, 2014-15, 2016-17 & 2017- 18 as per the grounds of appeal on record.

2. At the time of hearing, none appeared for the assessee. However, an adjournment petition has been filed which is rejected. The matters were heard after recording the submissions of the Ld. Sr. DR and on a careful perusal of the materials available on record.

3. We shall first take up the appeal filed by the assessee in ITA No.172/RPR/2026 for A.Y.2013-14 for adjudication wherein as per Ground of appeal No.3, the assessee has assailed as follows:

“3. Ground No. III

On the facts and circumstances of the case as well as in law, the Ld. CIT(A) has grievously erred in affirming the action of the Ld. AO in making an addition of Rs.20,04,753/- invoki9ng the provisions of Section 36(1)(va) r.w.s. 43B of the Act on account of delayed deposit of employee’s contribution to Employees Provident Fund (EPF) beyond the due dates under the respective Acts however, deposited well before the due date prescribed for filing of