9911796707
TMI Blog2024 (11) TMI 969X X X X Extracts X X X X X X X X Extracts X X X X ..... ond within 30 days, which has to be considered before making such adjustment. In present case, whether such opportunity was afforded to the assessee are not prima facie coming out from the material available before us, therefore, in all fairness to verify such aspects, the matter needs to be restored back to the files of AO to examine and verify such material aspects before rejecting the claim of the assessee u/s 89(1). An application for rectification was filed by the assessee on 05.11.2022, whereas Form 10E and relevant documents was furnished online which were available with the department on 04.11.2022, however, such information was not considered by the department while passing the order u/s 154. This matter deserves to be set aside an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of the facts of the present case on the basis of material available before us, we find it appropriate to adjudicate the case, therefore, the request for adjournment of the assessee has been rejected and the matter is taken as heard. 4. While going through the facts of the case submitted by the assessee, it is transpired that the assessee herein is a retired salaried employee of CSEB. Assessee had filed his Return of Income (ROI) on 23.12.2021 declaring total income of Rs. 69,47,170/-. Assessee has claim tax relief u/s 89 for Rs. 12,86,394/- towards the arrears of salary received during the year under consideration. Such claim of the assessee was rejected, when the return of assessee was processed u/s 143(1) by the CPC on 13.10.2022. Sin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The claim of the assessee u/s 89 was rejected by the CPC while issuing the intimation u/s 143(1) on 13.10.2022, however, as per provisions of first proviso to section 143(1)(a), it was mandatory on the part of department to make any adjustment as prescribed in the said section after giving an intimation to the assessee in writing or in electronic mode to which the assessee would be entitled to respond within 30 days, which has to be considered before making such adjustment. In present case, whether such opportunity was afforded to the assessee are not prima facie coming out from the material available before us, therefore, in all fairness to verify such aspects, the matter needs to be restored back to the files of Ld. AO to examine and ve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section (1) of section 139; (iv) disallowance of expenditure or increase in income indicated in the audit report but not taken into account in computing the total income in the return; (vi) disallowance of deduction claimed under section 10AA or under any of the provisions of Chapter VI-A under the heading C. Deductions in respect of certain incomes , if the return is furnished beyond the due date specified under sub-section (1) of section 139; or (vi) addition of income appearing in Form 26AS or Form 16A or Form 16 which has not been included in computing the total income in the return: Provided that no such adjustments shall be made unless an intimation is given to the assessee of such adjustments either in writing or in electronic mode: ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
