Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, “SMC” BENCH, AGRA
Before: HON’BLE SHRI SATBEER SINGH GODARA, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
(िनधा�रणवष� / Assessment Year:2020-21) Mr. Sharad Shukla Income-tax Officer, बनाम/ 08, Shivpuri Road, Vasudev Ward 2(3)(4), Lalitpur. Vs. Vihar, Jhansi (UP)-284001. �थायीलेखासं./जीआइआरसं./PAN/GIR No. AGDPS-2689-A (अपीलाथ�/Appellant) : (� थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : None � थ�कीओरसे/Respondent by : Sh. Shailender Shrivastava – Ld. DR सुनवाईकीतारीख/Date of Hearing : 20-02-2025 घोषणाकीतारीख /Date of Pronouncement : 22.04.2025 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2020-21 arises out of an order passed by learned Addl. / Joint Commissioner of Income Tax (Appeals), NFAC, Delhi [CIT(A)] on 30-11-2023 in the matter of an intimation issued by CPC u/s 143(1) on 13-06-2022. At the time of hearing, none appeared for assessee and accordingly, the appeal was heard with the able assistance of Ld. Sr. DR. The registry has noted delay of 59 days in the appeal which stand condoned.
From case records, it emerges that in intimation u/s 143(1), the exemption u/s 10 was restricted to Rs.20.93 Lacs by disallowing leave encashment of Rs.4.50 Lacs on the ground that the assessee was not a government employee. The assessee claimed that full leave encashment of Rs.7.50 Lacs is exempted u/s 10(10AA) instead of Rs.3 Lacs.
However, Ld. CIT(A) rejected the same against which the assessee is in further appeal before us.
The assessee, in its submissions, has referred to CBDT Notification No.31/2023 enhancing such limit to Rs.25 Lacs. The assessee has also quoted certain decisions of Tribunal and Delhi High Court to buttress his submissions. A plea of lack of opportunity of hearing has also been raised. Considering all these factors, we restore the appeal back to the file of Ld. CIT(A) for de novo adjudication with a direction to the assessee to substantiate his case.
The appeal stand allowed for statistical purposes. Order pronounced u/r 34(4) of Income Tax (Appellate Tribunal) Rules, 1963.
Sd/- Sd/- (SATBEER SINGH GODARA) (MANOJ KUMAR AGGARWAL) 5ाियक सद6 /JUDICIAL MEMBER लेखासद6 /ACCOUNTANT MEMBER Dated: 22.04.2025 आदेश की 8ितिलिप अ:ेिषत/Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. � थ�/Respondent 3. आयकरआयु1/CIT 4. िवभागीय�ितिनिध/DR 5. गाड7फाईल/GF ASSISTANT REGISTRAR
ITAT AGRA