THE INCOME TAX APPELLATE TRIBUNAL DELHIBENCH ‘H’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Anubhav Sharma, Judicial Member ITA No. 1552/Del/2020 : Asstt. Year : 2018-19 Vardhman Home Appliances Ltd., 26, Badli Industrial Restate, Phase- II, Shahbad Dairy, North West Delhi, New Delhi-110042 Vs CPC, Bangalore (APPELLANT) (RESPONDENT) PAN No. AAACV0519J Assessee by: Sh. Ashish Goel, CA & Sh. Prabhjot Singh, CA Revenue by: Sh. H. Baranwal, Sr. DR Date of Hearing: 20.07.2022 Date of Pronouncement: 30.09.2022 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the order of ld. CIT(A)-9, New Delhi dated 14.08.2020. 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 appeal of the assessee is allowed. Order Pronounced in the Open Court on 30/09/2022. Sd/- Sd/- (Anubhav Sharma) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 30/09/2022 *Subodh Kumar, Sr. PS*