ABHILAKH SINGH SIKARWAR,GWALIOR vs. INCOME TAX OFFICER, WARD 2(2), GWALIOR, GWALIOR

ITA 255/AGR/2026Status: DisposedITAT Agra02 June 2026AY 2020-217 pages
AI SummaryAllowed

What were the facts?

The assessee deposited employees' contribution to PF & ESI after the due date under the respective Acts but before the due date for filing the return of income. The Assessing Officer made a disallowance under Section 36(1)(va) in the intimation under Section 143(1).

What did the Tribunal hold?

The Tribunal held that the disallowance under Section 36(1)(va) could not have been made in the intimation under Section 143(1) as the issue was highly debatable at that time. The Assessing Officer should have resorted to Section 143(3) for such debatable issues.

What were the issues?

Whether a disallowance under Section 36(1)(va) for delayed deposit of employee's contribution to PF/ESI can be made in a summary proceeding under Section 143(1) when the issue was debatable.

Which sections of the Income-tax Act were involved?

Section 36(1)(va),Section 143(1),Section 143(3),Section 43-B,Section 2(24)(x)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA BENCH “SMC”: AGRA

For Appellant: Shri Ashok Vijayawargiya, CA
For Respondent: Shri Anil Kumar, Sr. DR
Hearing: 21/05/2026Pronounced: 02/06/2026
1.

The appeal in ITA No. 255/AGR/2026 for AY 2020-21, arises out of the order of the ADD/JCIT(A)-2, Nagpur [hereinafter referred to as ‘ld. JCIT(A)’, in short] dated 17.11.2025 against the order of assessment passed u/s 143(1) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 30.11.2021 by the Assessing Officer, CPC, Bengalure (hereinafter referred to as ‘ld. AO’).

2.

At the outset, there is a delay in filing of appeal by assessee by 54 days before me. Considering the reason adduced in the condonation petition, in the interest of substantial justice, I am inclined to condone the delay and admit the appeal of the assessee for adjudication.

3.

The only effective issue to be decided in this appeal is challenging the disallowance of employees’ contribution to PF & ES

The order continues below.

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