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Income Tax Appellate Tribunal, “A” BENCH, AHMEDABAD
Before: SHRI KUL BHARAT & SMT. ANNAPURNA GUPTA
PER ANNAPURNA GUPTA, ACCOUNTANT MEMBER This appeal filed by the Assessee is directed against the order dated 19/06/2024 passed by the office of the Commissioner of Income Tax Appeal, Addl/JCIT(A)-2, Nagpur [hereinafter referred to as “CIT(A)"], for the Assessment Year (AY) 2020-21. 2. Grounds of appeal raised by the assessee are as under: 1 The Learned CIT (Appeals) has grossly erred on facts and in law in dismissing the appeal without adjudicating the preliminary issue raised regarding violation of statutory provision of Section 143(1)(a) of the Income tax Act 1961 the Act in the form of non-issue and service of the notice by the AO us Section 143(1)(a) of the Act before making the adjustment of Rs.915720/-. AY 2020-21 2
The Learned CIT (Appeals) has grossly erred on facts and in law in dismissing the appeal without adjudicating the preliminary issue raised regarding juri iction and authority of law.
The Learned CIT (Appeals) grossly erred on facts and in law in dismissing the appeal without adjudicating the ground regarding non speaking order of the Learned AO passed us 143(1). 4 Section 10 10AA (ii) wrongly disallowed, The Learned CIT(A) has grossly erred in law and is not justified in confirming the addition made by the Learned AD and not allowing the exemption exceeding Rs.300000 u/s.10 10 AA(ii) of the Act considering the invalid Gazette Notification No 50588 E dated 31.05.2002 issued by CBDT effective 01.04.1998. 5. Alternatively, the Learned CIT (A) erred in not allowing the admissible amount of relief under the Section 89(1) on the taxed amount exceeding Rs.300000/-.
Section 250(5) Addition alteration of ground of appeal, your appellant craves leave to add amend alter any ground of appeal.
The solitary issue arising in the present appeal relates to adjustment made to the income of the assessee in the intimation made u/s.143(1) of the Act by disallowing the exemption claimed by the assessee of leave encashment of Rs.9,15,720/- which the assessee has claimed u/s.10 (10AA)(ii) of the Act.
The Ld.Counsel for the assessee, at the outset, stated that the intimation u/s.143(1) of the Act had been made without giving any opportunity of hearing to the assessee. He pointed out that in terms of the provisions of section 143(1) of the Act, the assessee needed to be provided an opportunity of hearing before making any adjustment towards his income.
On account of above, in the interest of justice, it is considered fit to restore the issue back to the file of the AO to provide an opportunity of being heard to the assessee and, thereafter, make the intimation u/s.143(1) of the Act.
Accordingly, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the Court on 30th January, 2025 at Ahmedabad. ( KUL BHARAT ) VICE PRESIDENT ( ANNAPURNA GUPTA ) ACCOUNTANT MEMBER Ahmedabad, Dated 30/01/2025 टी.सी. नायर, व.नि. स. / T.C. NAIR, Sr. PS आदेश की प्रतिलिपि अग्रेषित/