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    <title>2023 (5) TMI 949 - ITAT MUMBAI</title>
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    <description>The appellant, M/s. Lasons India Pvt. Ltd., successfully obtained condonation of a 4-day delay in filing the appeal due to an employee&#039;s oversight. The challenge against the validity of the intimation under section 143(1) of the Act was dismissed. The appellant&#039;s claims of lack of opportunity for a hearing and violation of natural justice principles were rejected. The dispute over the disallowance of employees&#039; contribution to PF and ESIC was upheld. The challenge against the levy of interest under sections 234A, 234B, and 234C was unsuccessful. The appellant&#039;s general grounds for appeal were acknowledged, emphasizing the importance of procedural fairness and adherence to natural justice principles.</description>
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      <link>https://www.taxtmi.com/caselaws?id=438142</link>
      <description>The appellant, M/s. Lasons India Pvt. Ltd., successfully obtained condonation of a 4-day delay in filing the appeal due to an employee&#039;s oversight. The challenge against the validity of the intimation under section 143(1) of the Act was dismissed. The appellant&#039;s claims of lack of opportunity for a hearing and violation of natural justice principles were rejected. The dispute over the disallowance of employees&#039; contribution to PF and ESIC was upheld. The challenge against the levy of interest under sections 234A, 234B, and 234C was unsuccessful. The appellant&#039;s general grounds for appeal were acknowledged, emphasizing the importance of procedural fairness and adherence to natural justice principles.</description>
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