2024 (11) TMI 1491

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....Y) 2022-23. The original Form No.36 was filed on 13.01.2024 which was signed by Shri Rajendrakumar Shivprasad Joshi. Subsequently, revised Form No.36 was filed by the legal heir of deceased, Shri Khilav Rajendrakumar Joshi on 13.06.2024. 2. The grounds of appeal raised by the assessee are as under: "1. The Learned CIT (Appeals) has grossly erred on the facts and in law in dismissing the appeal without adjudicating the preliminary issue raised regarding violation of statutory provision of See 143(1)(a) of the Income tax Act 1961 the Act in the form of non-issue and service of the notice by the AO us 143(1)(a) of the Act before making the adjustment of Rs. 866508/-. 2. The Learned CIT (Appeals) grossly erred on facts and in law in dismis....

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.... 143(1) of the Act without issuing intimation to the assessee and has directly decided the issue of adjustment of leave encashment. 4. Aggrieved by the order of CIT(A), the assessee filed appeal before the Tribunal. The Learned Authorized Representative (Ld. AR) filed written submission and relied on the decision of the ITAT, Ahmedabad Bench in ITA No. 431/Ahd/2022, dated 11.10.2023. He submitted that the CIT(A) has not considered the preliminary issue regarding violation of statutory provisions of section 143(1) of the Act in the form of non-issuing and non-service of notice by AO u/s 143(1)(a) of the Act before making adjustment of Rs. 8,66,508/-. He further submitted that the claim u/s 10(10AA)(ii) was wrongly disallowed which has been ....

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....claim, if such incorrect claim is apparent from any information in the return; (iii)disallowance of loss claimed, if return of the previous year for which set off of loss is claimed was furnished beyond the due date specified under subsection (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; (v)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....