TaxTMI 
TaxTMI 
2022 (6) TMI 893
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....'Act') vide order dated 25.12.2018. 2. At the outset, it is noticed that this appeal was fixed for hearing on many occasions numbering 14 and almost it went unrepresented and only on one hearing i.e., on 05.04.2022, one Ms. K. Bhuvaneswari, Advocate appeared and asked for adjournment. Now, none is present. Hence, we decided to take this appeal ex-parte qua assessee and decide the appeal on merits. 3. It is noticed from grounds raised in Form No.36, column 10 that following are the grounds:- "1. Reworked by the assessing officer on the basis of assumptions not by fact 2. Bank statements submitted not considered. 3. Oral and documentary evidence was not taken into account. Just brushed up by stating that vague reply and sister (Anjana....
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....tion claimed on the above items comes to Rs.5,86,872/-. The AO observed that the assessee has not reported the gross salary to the extent of Rs.5,86,872/- and accordingly, the same was added to the returned income of the assessee. Aggrieved assessee preferred appeal before CIT(A). 6. The CIT(A) noted that the gross salary as per Form No.26AS & Form No.16 is Rs.20,57,709/- whereas as per revised return, he has disclosed salary income at Rs.14,70,837/-. The CIT(A) noted that the assessee is entitled to claim deduction u/s.10 of the Act, on medical expenses of Rs.30,000/- but the other claim of various expenses like LTA of Rs.2,56,410/-, food expenses of Rs.36,000/-, telephone expenses of Rs.60,000/-, conveyance expenses of Rs.19,200/- and ot....
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.... Street, Nanmangalam, Chennai - 117. The assessee has made claim on total interest paid for financial year 2015-16 relevant to this assessment year 2016-17 amounting to Rs.5,37,586/- as the assessee has disclosed rental income of Rs.30,000/- and claimed the entire interest. The AO allowed interest to the extent of Rs.2,00,000/- out of the interest claimed by assessee of Rs.5,23,579/- and balance was disallowed and added under the head 'income from house property' at Rs.3,23,579/-. Aggrieved, assessee preferred appeal before CIT(A). 9. The CIT(A) noted that the assessee is entitled for claim of deduction to the extent of maximum deduction of Rs.2,00,000/- for self-occupied house property as the assessee claimed the first property as his hou....