ARUNKUMAR SURYANATH RAI,VAPI vs. DCIT, VAPI CIRCLE, VAPI

ITA 129/SRT/2026Status: DisposedITAT Surat07 August 2026AY 2018-194 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the matter to the AO for fresh adjudication. The AO was directed to provide an opportunity of hearing to the assessee, consider the submissions and documents, and pass an appropriate order.

What were the facts?

The Assessing Officer (AO) disallowed Rs. 10,64,703/- as employees' contribution to PF for non-furnishing of payment proof. The assessee contended that payments were made before the due date and provided challans. The Revenue's representative agreed with the assessee's submission.

What were the issues?

Whether the disallowance of employees' contribution to PF was justified due to alleged non-furnishing of payment proof, and if the assessee had provided sufficient evidence of timely payment.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 263,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SURAT BENCH, SURAT

For Appellant: Shri Suresh K Kabra, CA
For Respondent: Shri Ashish Kumar, Sr. DR
Hearing: 08.06.2026Pronounced: 07.08.2026

Per B.M. Biyani, A.M.:

Feeling aggrieved by the order of first-appeal dated 01.12.2025 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“Ld. CIT(A)”], which in turn arises out of the assessment-order dated 22.03.2024 passed by learned Assessment Unit of Income-tax Department [“Ld. AO”] u/s 143(3) Arunkumar Suryanath Rai

r.w.s. 263 & 144B of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2018-19, the assessee has filed this appeal on the grounds mentioned in Appeal Memo (Form No. 36).

2.

We have heard learned Representatives of both s

The order continues below.

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