PF/ESI Disallowance to Be Examined Only After Deciding Delay

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 under the respecti...