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TMI Blog2022 (3) TMI 881X X X X Extracts X X X X X X X X Extracts X X X X ..... resh. Disallowance of deduction u/s 80C - HELD THAT:- Since this ground is related to Ground No.1 wherein Ground No.1 has been restored to the file of the Assessing Officer, this issue is also restored to the AO for verifying the veracity of the claim of the assessee. Thus, Ground No.2 raised by the assessee is allowed for statistical purposes. - ITA No. 3493/Del/2019 - - - Dated:- 9-3-2022 - SHRI KUL BHARAT, JUDICIAL MEMBER Appellant by : None Respondent by : Shri Sanjiv Mahajan, Sr.DR ORDER PER KUL BHARAT, JM : This appeal filed by the assessee for the assessment year 2010-11 is directed against the order of Ld. CIT(A)-21, New Delhi dated 14.01.2019. The assessee has raised following grounds of appeal:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nstitution. 3. That the orders of the Authorities below are bad in law and on the facts of the case. 4. That the orders passed are erroneous, illegal and against the principles of natural justice and equity as well as the well settled laws. 5. That the Appellant craves leave to add, amend, alter, vary and/or withdraw any or all above grounds of Appeal. 6. That the Appellant may please be permitted to add more either before or at the time of hearing of appeal. 2. None appeared on behalf of the assessee at the time of hearing. It is seen that from the various dates of hearing, no one appeared on behalf of the assessee. The appeal was adjourned on the request of the assessee on 28.12.2020 on the basis of the appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee in the ground of appeal are that the authorities below have wrongly concluded that the entire housing loan paid by the brother of the assessee. It is contended that the entire payment against the joint housing loan of which Shri Pankaj Goyal, the brother of the assessee was first named account holder whose monthly cheques were given to the financial institution for repayment of the monthly installments and it is stated that the assessee paid ₹ 1,35,000/- to Shri Pankaj Goyal on account of share of interest and his share of repayment of loan to financial institution. Under these facts, the authorities below were not justified in disallowing the claim of the assessee. 7. On the contrary, Ld.Sr.DR has opposed these contentions a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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