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 y

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