2025 (9) TMI 1022

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....ashank Ojha ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned appeal at the instance of assessee pertaining to A.Y. 2020-21 is directed against the order dated 04.04.2025 of Addl/JCIT (A)-4 Kolkata passed u/s. 250 of the Income-tax Act, 1961 (hereinafter also called 'the Act') arising out of Rectification Order dated 30.09.2021 passed u/s. 154 of the Act. 2. Assessee has ra....

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....rnishing the return of income u/s. 139(1) of the Act by treating it as Employee's contribution towards PF and ESI and applying the judgment of Hon'ble Apex Court in the case of Checkmate Services (P.) Ltd. Vs. CIT (2022) 143 taxmann.com 178 (SC). 4. On the other hand, ld. DR supported the order of ld.CIT(A) but failed to controvert the submissions made by ld. Counsel for the assessee. 5. We ....

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....onfirmed the disallowance at Rs. 18,16,726/- u/s. 36(1)(va). For arriving at this figure, ld.CIT(A) has enhanced the disallowance made towards employees contribution from Rs. 16,336/- to Rs. 3,06,802/-. 6. So far as employees contribution to PF and ESI which has been deposited after the due date amounting to Rs. 3,06,802/- is concerned, the same deserves to be disallowed in view of the ratio la....