DUNCANS TEA LTD,KOLKATA V. AADL/JCIT, KOLKATA

ITA 2627/KOL/2025

AI Insights

Duncans Tea Ltd. appealed against the order of the Commissioner of Income-tax (Appeals) which confirmed the disallowance of a provident fund contribution amounting to 99,31,144 under section 36(1)(va) of the Income-tax Act, 1961. The primary contention was that the amount was paid within the due dates, contrary to the findings of the lower authorities. Both the assessee's representative and the Departmental Representative agreed that the matter required re-examination by the JAO to verify the timing of the payments. The Tribunal, acknowledging the need for verification, restored the appeal to the JAO for a detailed examination and a fresh decision.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 842244 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-02-2026
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2021-2022
• Appeal Filed On: 12-11-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SANJIB KUMAR PAUL
• Assessee Lawyers: LALTU ADHIKARI

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM ITA No. 2627/KOL/2025 (Assessment Year: 2021-22) Duncans Tea Ltd. 31 NS Road Duncans House, 4 th floor, Kolkata-700001, West Bengal Vs. DCIT, Circle 4(1) P-7, Chowringhee Square Aayakar Bhavan, Kolkata-700069 West Bengal (Appellant) (Respondent) PAN No. AABCD0201A Assessee by : Shri Laltu Adhikari, AR Revenue by : Shri Sanjib Kumar Paul, DR Date of hearing: 19.01.2026 Date of pronouncement: 26.02.2026 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against the order of the Commissioner of Income-tax (Appeals) (hereinafter referred to as the “Ld. CIT(A)”] dated 12.09.2025 for the AY 2021-22. 2. At the outset, the ld. Counsel for the assessee submitted that the disallowance made by the ld. AO/ CPC on account of provident fund of ₹99,31,144/- u/s 36(1)(va) of the Income-tax Act, 1961 which was confirmed by the ld. CIT (A) was in fact paid within the due dates. The ld. AR therefore prayed that the same may be restored to the file of the ld. JAO so that the same could be verified and decided denovo. 3. The ld. DR on the other had fairly agreed with that the ld. JAO. should examine and verify these payments and decide the issue accordingly. Printed from counselvise.com Page | 2 ITA No. 2627/KOL/2025 Duncans Tea Ltd.; A.Y. 2020-21 4. After hearing the rival contentions and perusing the materials available on record, we find that the issue requires verification at the end of the ld. JAO and therefore, we are restoring the appeal to the file of the ld. JAO with a direction to decide the same after affording opportunity of hearing to the assessee. Needless to state that if the payments are made within the due time , the deduction is to be allowed. 5. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 26.02.2026. Sd/- Sd/- (PRADIP KUMAR CHOUBEY) (RAJESH KUMAR) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) Kolkata, Dated:26.02.2026 Sudip Sarkar, Sr.PS Copy of the Order forwarded to: BY ORDER, True Copy// Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, Kolkata 1. The Appellant 2. The Respondent 3. CIT 4. DR, ITAT, 5. Guard file. Printed from counselvise.com "