Recalled Case Ends Against Assessee as PF/ESI Delay Proves Fatal

Avinash Mulchand Gothi (HUF) Vs ACIT (ITAT Pune) Checkmate Strikes Again- Recalled Case Ends Against Assessee — Delay in Employees’ Contribution Fatal This matter came before Tribunal in second round following recall of earlier order by MA No.259/PUN/2023 dated 05.03.2025. Assessee, a HUF engaged in hotel & land-dealing business, filed ROI declaring ₹72,37,724. CPC, in intimation u/s 143(1)(a), disallowed ₹1,73,046 towards delayed employees’ contribution to PF & ESI. CIT(A)/NFAC upheld the adjustment. At hearing, no one appeared for Assessee. Tribunal noted admitted fact that...