EPF/ESI Disallowance from CPC Not Open in Section 143(3) Appeal

Mall Hotel Limited Vs DCIT (ITAT Delhi) 143(3) Accepts Returned Income as modified by CPC u/s 143(1)—Appeal Against 143(3) Not Tenable Delhi ITAT ‘E’ Bench in Mall Hotel Limited vs DCIT (ITA No.5064/Del/2025, AY 2018-19, order dated 24-12-2025) dismissed the assessee’s appeal as not maintainable, holding that when no addition is made in the assessment u/s 143(3), the assessee cannot be said to be “aggrieved” so as to maintain an appeal. Assessee, engaged in hotel, cinema theatre and rental business, had filed ROI declaring income of ₹11.13 crore. The case was selected for complet...