JANKALYAN VINIMAY PVT. LTD.,,JAGATDAL vs. DCIT, CENTRAL CIRCLE 1(1),, KOLKATA

ITA 993/KOL/2026Status: DisposedITAT Kolkata03 September 2026AY 2016-20173 pages

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Income Tax Appellate Tribunal, “B” BENCH, KOLKATA

For Appellant: Shri Miraj D Shah, AR
For Respondent: Shri Kalyan Kumar Das, DR
Hearing: 11.08.2026Pronounced: 03.09.2026

Per Rajesh Kumar, AM:

This is an appeal preferred by the assessee against the order of the Commissioner of Income-tax (Appeals), Kolkata- 20(hereinafter referred to as the “Ld. CIT(A)”] dated 22.01.2026 for the AY 2016-17. 2. At the outset, the ld. Counsel for the assessee submitted that the issue involved in this appeal is the disallowance of PF/ESI, which was confirmed by the ld. CIT (A) by upholding the order of the ld. Assessing Officer. The ld. AR submitted that certain payments made towards ESI/ PF were falling within the due dates and are admissible. Therefore, the issue needs to be examined at the level of the ld. so that the correct amount of Jankalyan Vinimay Pvt. L

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