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TMI Blog2022 (10) TMI 717X X X X Extracts X X X X X X X X Extracts X X X X ..... ellate authority after giving an opportunity of hearing, for adjudication of jurisdictional ground allowability of Section 80C of the Act in accordance with the law and by way of a speaking order. No other issue was challenged before the ITAT the order passed as per the terms indicated above. Appeal of the assessee is allowed for statistical purposes. - I.T.A. No.539/Asr/2019 - - - Dated:- 12-10-2022 - Dr. M. L. Meena, Accountant Member And Sh. Anikesh Banerjee, Judicial Member For the Appellant : None For the Respondent : Ms. Amanpreet Kaur, Sr.DR ORDER PER:ANIKESH BANERJEE, JM: The instant appeal of the assessee is directed against the order of the ld. Commissioner of Income Tax(Appeals)-2,Amritsa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncalled for. 3. That learned CIT(A)-2, Amritsar has erred in law and in fact in not allowed deduction u/s 80C which was right claimed, and necessary evidence before her. 4. That the appellant reserves the right to add, amend or alter the grounds of appeal during the hearing of appeal or earlier. 2. The brief fact of the case is that the assessee is a service man. He travelled the world in different time during service period. The notice u/s 148 was originated in the Amritsar and assessment was completed with addition of Rs.10,31,877/- in the head of salary which was received from Consulting Engineering Services India Pvt. Ltd and the deposit of cash amount to Rs.7 lace which was treated as consulting income. Further t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... idered the documents available in the record. The territorial jurisdiction of the assessee is not in Amritsar but in New Delhi, as per the claim of assessee. But before any of the authorities the assessee had not challenged its jurisdiction. Regarding deduction u/s 80C, the assessee had filed a copy of the receipt as proof of payment of PPF which is primarily showing the payment amount of Rs.70,000/-. In our opinion, the issue of the assessee should be further adjudicated by the ld. CIT(A). In view of these discussions, as also bearing in mind the entirety of the case, we deem it fit and proper to remit the matter to the first appellate authority after giving an opportunity of hearing, for adjudication of jurisdictional ground allowability ..... X X X X Extracts X X X X X X X X Extracts X X X X
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