DOZCO (INDIA) PVT. LTD.,,KOLKATA vs. DCIT, CIRCLE 1(1),, KOLKATA

ITA 2418/KOL/2025Status: DisposedITAT Kolkata25 September 2026AY 2020-20215 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the disallowance for delayed PF/ESI deposit was incorrect as it was made prior to the Apex Court decision and was a debatable issue not suitable for 143(1) adjustment. The addition for contingent liability was also deleted as it was not debited or claimed as a deduction.

What were the facts?

The assessee claimed deduction for delayed deposit of PF and ESI, which was disallowed by the AO. The CIT(A) restored the issue to the AO. The assessee also had a contingent liability added back by the AO, which was also set aside by the CIT(A).

What were the issues?

Whether disallowance of delayed PF/ESI deposit is valid when made prior to Apex Court ruling and if a contingent liability not claimed as deduction can be added back.

Which sections of the Income-tax Act were involved?

Section 139(1),Section 143(1),Section 36(1)(va),Section 43B,Section 44AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, KOLKATA

For Appellant: Shri Sunil Surana, AR
For Respondent: Shri Raman Garg, DR
Hearing: 11.08.2026Pronounced: 16.09.2026

Per Rajesh Kumar, AM:

This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 27.08.2025 for the AY 2020-21. 2. The assessee did not press ground nos. 1 and 2 and same are dismissed as not pressed.

3.

The issue raised in ground no.3 is against the order of ld. CIT (A) restoring the issue of addition of ₹1,38,49,077/- as made by the ld. AO in respect of delayed deposit of PF and ESI to the file of the ld. AO.

Dozco (India) Pvt. Ltd. ITA No. 2418/KOL/2025; A.Y. 2020-21

3.1.

The facts in brief are that the assessee filed the return of income u/s 139 (1) of the Act on 21.01.2021, declaring total inco

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 139(1)

All 8,117 judgments and leading authorities on Section 139(1) →

Recent GST High Court judgments

Search GST case law →