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PF/ESI Disallowance to Be Examined Only After Deciding Delay
Case Law Details
- Case Name
- Rajendra Kumar Shrivastava Vs ITO (ITAT Raipur)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2020-21
- Courts
- All ITAT, ITAT Raipur
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Rajendra Kumar Shrivastava Vs ITO (ITAT Raipur)
Delay Can’t Shut the Door—ITAT Raipur Restores Time-Barred NFAC Appeal on PF/ESI Disallowance for Fresh Consideration
ITAT Raipur SMC Bench set aside the order of the CIT(A)/NFAC which had dismissed the appeal in limine on the ground of nearly three-year delay and restored the matter for fresh adjudication, granting the Assessee one final opportunity.
The dispute arose from an adjustment made u/s 143(1) by CPC, disallowing employees’ contribution to PF & ESI amounting to ₹7.69 lakh on the ground of delayed payment u...
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