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. 1901/Del/2021 : Asstt. Year : 2018-19 Yogesh Kumar, H.No. 3232, Block-F, Adarsh Nagar, Ballabhgarh, Faridabad, Haryana-121004 Vs ACIT, CPC, Bangalore (APPELLANT) (RESPONDENT) PAN No. AQNPK2265Q Assessee by : None Revenue by : Sh. Vivek Vardhan, Sr. DR Date of Hearing: 11.10.2022 Date of Pronouncement: 13.10.2022 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the order of NFAC, Delhi dated 22.11.2021. 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. 2 3. In the result, the appeal of the assessee is allowed. Order Pronounced in the Open Court on 13/10/2022. Sd/- Sd/- (Yogesh Kumar US) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 13/10/2022 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR