PF/ESI Due Date Verification Incomplete, Matter Sent Back to AO

IPF Vikram India Private Limited Vs DCIT (ITAT Chandigarh) Audit Objection–Based Reopening & PF Issue Sent Back: ITAT Chandigarh Orders De Novo Assessment Reopening Upheld on Audit Info, Yet Entire Issue Remanded for Fresh Examination The Chandigarh Bench “A” of the ITAT, vide order dated 30.12.2025 in IPF Vikram India Private Limited v. DCIT,  (ITA No.1204/Chd/2024, AY 2014-15), condoned a delay of 42 days in filing the appeal and set aside the orders of the lower authorities, restoring the matter to the Assessing Officer for de novo adjudication. The assessee’s original assessme...