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Facts
The assessee filed an appeal with a delay of 29 days, which was condoned due to the death of the Chartered Accountant. The assessee's counsel argued that leave encashment was allowed, but gratuity was disallowed. The assessee prayed for remittance to verify gratuity payments.
Held
The Tribunal condoned the delay in filing the appeal. Considering the issue of gratuity disallowance, the Tribunal remitted the matter to the Ld. CIT(A) for fresh adjudication after examining the evidence and providing an opportunity of hearing to the assessee.
Key Issues
Whether the Ld. CIT(A) should verify the claim of gratuity and adjudicate the matter afresh after considering the evidence and providing an opportunity of hearing to the assessee.
Sections Cited
143(2), 144B
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “F” BENCH, DELHI
Before: MS. MADHUMITA ROY & SHRI KHETTRA MOHAN ROY
The instant appeal filed by the assessee is directed against the order passed by the Ld. National Faceless Appeal Centre (NFAC), New Delhi, dated 18.06.2024 arising out of the Assessment Order passed by the National e-Assessment Centre, Delhi, dated 19.04.2021 under Section 143(2) r.w.s 144B of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for Assessment Year 2018-19.
The Indure Pvt. Ltd. (AY: 2018-19) 2. 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.
The appeal of the assessee is allowed for statistical purpose.
Order pronounced in the open court on 04.06.2025