Sombir Singh Maan vs. ITO, Ward 1
Case No: ITA No.6320/DEL/2025
Court: INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI
Date: 1/15/2026
Parties Involved
appellantSombir Singh Maan
respondentITO, Ward 1
Facts Summary
The assessee, Sombir Singh Maan, filed an appeal against the order of the Ld. Addl./JCIT (Appeals)-1, Mumbai dated 02.07.2025 for the Assessment Year 2020-21. The assessee had filed his return of income on 29.10.2020 declaring a total income of Rs.18,93,230/- with nil tax liability after paying full tax of Rs.3,96,946/-. However, the Assessing Officer (AO) at CPC Bengaluru assessed the income at Rs.29,79,540/- with a disallowance of Rs.10,75,310/- under section 36(i)(va) for late deposit of Empl…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the Ld. ADDL/JCIT (A) Mumbai erred in confirming the disallowance u/s 36(i)(va) to the extent of Rs.10,75,308/- on account of alleged late deposit of Employee’s contribution to EPF/ESI.
Precedents Relied Upon
2 precedents cited in this judgement.