ITAT Kolkata – PF/ESI Contribution Disallowance – Matter Remanded for Verification

Animesh Mukherjee Vs ITO (ITAT Kolkata) The Income Tax Appellate Tribunal (ITAT), Kolkata Bench, has partially allowed the appeals filed by Animesh Mukherjee, an electrical contractor, for the assessment years 2018-19 and 2019-20. The Tribunal has remanded the core issue—disallowance of the employee’s contribution to Provident Fund (PF) and Employees’ State Insurance (ESI)—back to the Assessing Officer (AO) for limited verification of payment dates. The dispute arose after the Central Processing Centre (CPC)/AO processed the assessee’s returns under Section 143(1) of the Inco...