SANSPAREILS GREENLANDS PVT LTD.,MEERUT vs. ACIT CIRCLE, MEERUT

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ITA 560/DEL/2025Status: DisposedITAT Delhi12 August 2025AY 2022-23Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)3 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that a disallowance based on a highly debatable issue cannot be made under section 143(1) processing. The assessee's argument regarding the nature of the issue was found to have merit.

What were the facts?

The assessee appealed against an order involving proceedings under section 143(1) of the Income-tax Act, 1961. The lower authorities disallowed the assessee's claim for ESI/EPF deduction representing employees' contribution.

What were the issues?

Whether a disallowance on a highly debatable issue of ESI/PF can be made under section 143(1) processing.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 139(1)

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

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Income Tax Appellate Tribunal, DELHI BENCH: ‘B’ NEW DELHI

Before: SHRI SATBEER SINGH GODARA & SHRI MANISH AGARWAL

Hearing: 12.08.2025Pronounced: 12.08.2025

Date of hearing 12.08.2025 Date of pronouncement 12.08.2025 ORDER

PER SATBEER SINGH GODARA, JM

1.

This assessee’s appeal for assessment year 2022-23, arises against the Commissioner of Income Tax (Appeals)/Addl./JCIT(A)- 10, Mumbai’s order dated 01.12.2023 having DIN and order no. ITBA/APL/S/250/2023-24/1058410336(1), involving proceedings under section 143(1) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

Heard both the parties. Case file perused.

2.

It emerges at the outset that both the learned lower authorities have disallowed the assessee’s claim of ESI/EPF deduction representing employees’ contribution; in the CPC’s processing dated 16.03.2023 and upheld in the lower appellate discussion.

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