IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘E’ NEW DELHI)

BEFORE S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 3255/Del/2025 (A.Y. 2019-20)

Vaks Multiple Service Vs ACIT Plot No. 58-59, D L F Main CGO Complex, NH 4, Market, Sector-11, Faridabad, NIT, Faridabad, Haryana Haryana PAN: AAECV4819M Appellant Respondent Assessee by Sh. Ankit Gupta, CA Revenue by Sh. Dheeraj Kumar Jain, Sr. DR Date of Hearing 03/09/2025 Date of Pronouncement 17/09/2025 ORDER PER YOGESH KUMAR, U.S. JM:

The present appeal is filed by the Assessee against the order of Ld. Commissioner of Income Tax (Appeals/ National Faceless Appeal Centre (‘Ld. CIT(A)/NFAC’ for short), New Delhi dated 17/03/2025 for the Assessment Year 2019-20.

2. Brief facts of the case are that, the assessee filed its return of income for the A.Y.2019-20 having gross total income of Rs. 79,44,337/-. During the processing of ITR u/s. 143(1)(a), the CPC had disallowed Rs. 33,02,357/- on account of delay in payment of employees share of ESI and PF. Being aggrieved with the aforesaid disallowance of Rs. 33,02,357/-, the assessee filed an appeal before National Faceless Appeal Centre (NFAC). Th