THE INDURE PRIVATE LIMITED,DELHI vs. ASSISSTANT COMMISSIONER INCOME TAX, C R BUILDING

There is delay of 29 days in filing the appeal before us in support of which an application for condonation of delay is filed mentioning that the Chartered Accountant who was entrusted of the matter was unwell and later on died on 11.03.2025; the explanation supported by document is found to be genuine and, hence, the delay is condoned.

At the very threshold of the matter, the Ld. Counsel appearing for the assessee submitted before us though payment has been made during the year under consideration the leave encashment was allowed, however, gratuity was disallowed. In that view of the matter, he prayed for remitting the issue to the file of the authorities below to verify the payment of gratuity made by the assessee and to pass orders accordingly. Having regard to this particular aspect of the matter, we direct the Ld. CIT(A) to verify the claim of gratuity upon examining the evidences. We find it fit and proper to remit the matter to the file of the Ld. CIT(A) for fresh adjudication upon granting an opportunity of being heard to the assessee and upon considering the evidences on record or any other evidence which the assessee may chose to file at the time of hearing of the matter. 4. The appeal of the assessee is allowed for statistical purpose. Order pronounced in the open court on 04.06.2025 (Khettra Mohan Roy) (Madhumita Roy) ACCOUNTANT MEMBER JUDICIAL MEMBER