PF/ESI Disallowance Appeal Dismissed for 690-Day Delay & Insufficient Cause

BPS Infrastructure Vs ITO (ITAT Raipur) Income-Tax Appellate Tribunal (ITAT) Raipur bench has dismissed an appeal filed by BPS Infrastructure, an assessee firm, citing an inordinate delay of 690 days in filing the appeal and a lack of sufficient cause for the delay. The appeal challenged an adjustment made by the Centralized Processing Center (CPC) / Assessing Officer (AO) regarding the disallowance of Rs. 19,84,415 for delayed payment of employee contributions to Provident Fund (PF) and Employees’ State Insurance (ESI). The case originated from the assessment year 2019-20. BPS Infrastru...