2025 (5) TMI 1482

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....l has been preferred by the assessee against the order dated 31.01.2025, passed by the Ld. Addl/JCIT(A), Mysore for Assessment Year 2014-15. 2. The brief facts of the case are that the assessee is a retired Government servant. The assessee filed his return of income on 23.07.2014, declaring a total income of Rs. 45,32,620/-, claiming relief of Rs. 2,95,058/- under section 89(1) of the Income Ta....

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....e assessing officer, CPC, Bengaluru intimation order u/s 143(1) dated 05/12/2014 and denying the relief u/s 89(1) of I.T. Act, 1961, amounting to Rs. 2,95,058/- despite the fact that: The relief was duly claimed in the original IT'R filed on 23/07/2014. The employer had already accounted for the relief u/s 89(1) in Form No. 16. The Appellant had submitted Form 10E before the employer as per pr....

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....to the intent of the legislature. 4. That the Appellant craves leave to add, amend or withdraw any grounds of appeal on or before hearing of appeal. 5. None was present on behalf of the assessee when the appeal was called out for hearing nor was any adjournment application received in this regard. However, looking into the facts of the case, I proceed to adjudicate the appeal ex-parte ....