VCO Consultants and Services Private Limited Vs ITO (ITAT Chennai)
Case ke facts
Yahan ek company thi jo service business karti thi. Department ne PF aur ESI ki payment late hone par Rs. 43.48 lakh ka disallowance kara aur Section 143(1) ke through issue uthaya. Appeal mein company ne 1,302 din der se file ki thi.
Mudda (Issue)
Kya itni zyada delay condone ki ja sakti hai aur disallowance wapas se check ho sakta hai?
Faisla (Held)
ITAT ne company ka delay maaf kar diya. Saari baat wapas Assessing Officer ko fresh check ke liye bhej di, saath hi Section 143(1) ka challenge bhi include kara.
Practical takeaway
Agar aapka appeal kaafi der se bhi file hua ho, lekin reason genuine hai, to delay condone ho sakta hai. PF/ESI disallowance par fresh hearing mil sakti hai, saare facts dubara rakhna zaruri hai.
Original report: taxguru.in
Aapke case mein bhi aisa hi mudda hai?
CGA ki team notice, appeal aur department proceedings mein kaam karti hai. Documents ke saath baat kariye.
WhatsApp par poochiyeIncome tax notice ka jawabAur Income Tax faisle
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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-10-25.