CPC Section 143(1) Adjustment Invalid if done without Prior Intimation: ITAT Delhi

Vinod Malik Vs ADIT (ITAT Delhi) The appeal before the Income Tax Appellate Tribunal (ITAT), Delhi, was filed by the assessee against the order of the National Faceless Appeal Centre (NFAC) dated 04.08.2021. The assessee raised two primary grounds: first, that the employees’ contribution to ESIC and EPF amounting to Rs. 5,70,838, having been paid before the due date of filing the return under Section 139(1), should not be disallowed; and second, that such disallowance could not be made through an intimation under Section 143(1)(a) without providing an opportunity to establish the claim. On t...