Abdus Sukur Ahmed Vs ITO (ITAT Gauhati)
In this case, the Income Tax Appellate Tribunal (ITAT) Gauhati considered the assessee’s appeal against the order of the National Faceless Appeal Centre for AY 2020-21. The Assessing Officer had denied relief under Section 89(1) of the Income-tax Act because the assessee had not filed Form 10E before filing the return of income or within the stipulated time. The CIT(A) upheld the disallowance in an ex-parte order due to non-compliance by the assessee. The Tribunal observed that the assessee was otherwise eligible for relief under Section 89(1) and that such relief could not be denied merely for a technical breach like delayed filing of Form 10E. Accordingly, the Tribunal set aside the order of the CIT(A) and directed the Assessing Officer to grant the relief claimed under Section 89(1). Regarding the addition of ₹1,12,080 due to discrepancy between Form 26AS and salary disclosure, the matter was restored to the Assessing Officer for fresh adjudication after considering evidence and providing the assessee an opportunity of hearing.
Facts:-The assessee claimed relief under Section 89(1) in respect of salary received in arrears. The Assessing Officer denied the relief on the ground that the assessee had not filed Form No. 10E before filing the return of income or within the prescribed time. The AO also made an addition of ₹1,12,080 due to a discrepancy between salary shown in the return and Form 26AS. The CIT(A) decided the appeal ex-parte and confirmed the action of the AO. The assessee appealed before the ITAT.
