DCIT, CIRCLE 1(3)(1), MUMBAI vs. RCC (SALES) PRIVATE LIMITED, MUMBAI

ITA 9392/MUM/2025Status: DisposedITAT Mumbai31 July 2026AY 2011-125 pages

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Income Tax Appellate Tribunal, “D” BENCH MUMBAI

Before: HON’BLE SHRI SANDEEP GOSAIN & HON’BLE SHRI BIJAYANANDA PRUSETH

For Respondent: Shri Umashankar Prasad (CIT DR) &, Shri Annavaram Kosuri, SR AR
Hearing: 20.05.2026Pronounced: 31.07.2026

PER SANDEEP GOSAIN, JM: The present appeal has been filed by the Revenue challenging the impugned order dated 24.10.2025 passed u/s 250 of the Income Tax Act, 1961 ('the Act'), by the office of the Commissioner of Income-tax (Appeals)-54, Mumbai for the assessment year 2011-12. The grounds raised by the Revenue are reproduced below:

“1. Whether on the facts and circumstances of the case and in law, the Ld. CIT(A) was justified in deleting the disallowance made on account of late payment of PF and ESIC amounting to Rs. 2,06,16,102/- and Rs. 17,09,933/- ignoring the decision of Hon’ble Supreme Court in the case of

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