THE INCOME TAX APPELLATE TRIBUNAL DELHIBENCH ‘H’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member ITA No. 1167/Del/2020 : Asstt. Year : 2015-16 ITA No. 1168/Del/2020 : Asstt. Year : 2016-17 ITA No. 1169/Del/2020 : Asstt. Year : 2017-18 Vatika Hotels Pvt. Ltd., Flat No. 621A, Devika Tower, 6, Nehru Place, New Delhi-110019 Vs ACIT, Central Circle-8, New Delhi-110055 (APPELLANT) (RESPONDENT) PAN No. AABCI2522B Assessee by : Sh. C. S. Aggarwal, Sr. Adv. Revenue by : Sh. Vivek Vardhan, Sr. DR Date of Hearing: 11.10.2022 Date of Pronouncement: 12.10.2022 ORDER Per Bench: The present appeals have been filed by the assessee against the orders of ld. CIT(A)-24, New Delhi dated 13.02.2020. 2. The issue of late deposit of ESI & PF stands covered by the order of this Tribunal in ITA Nos. 1265, 1266, 1267, 1383, 1384 & 1392/Del/2021 & Others vide order dated 28.02.2022, hence the grounds of the assessee on this issue are treated as allowed. 3. In the result, the appeals of the assessee are allowed. Order Pronounced in the Open Court on 12/10/2022. Sd/- Sd/- (Yogesh Kumar US) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 12/10/2022 *Subodh Kumar, Sr. PS*