2025 (2) TMI 1950

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.... Revenue : Shri B.P. Srivastav, Sr. D.R. ORDER PER : TR SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the assessee as against the appellate order dated 17-09-2024 passed by the Joint Commissioner of Income Tax, (Appeals)-1 Jaipur, National Faceless Appeal Centre, arising out of the intimation made u/s. 143(1) of the Income Tax Act, 1961 (hereinafter referred to as the "Act") re....

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....ere was no redressal against the above applications, thereby the assessee filed the appeal on 29-08-2024 whereby delay of more than 30 months. Ld. Counsel placed on record at page nos. 5 to 10 of the paper book, the grievance petitions and the rectification petition filed with Department. Thus, we are convinced with the reasons of delay in filing the above appeal, therefore, the delay of more than....

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....mpugned order u/s 143(1) was passed without granting opportunity of being heard and thus violated principle of natural justice. 6. Charging of Interest u/s 234B & 234C are unjustified." 4. The solitary grievance of the assessee is that the CPC erred in denying exemption u/s. 10(13A) being HRA allowance received of Rs. 7,79,842/- without valid reasons, whereas the claim made by the asse....

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....mount (Rs.) Amount (Rs.) Basic Information     Salary + DA 24,01,576/-   Calculation as per Rule 2A     Rent Paid (A) 10,20,000/-   Rent paid less 10% salary Rs. 10,20,000/- less Rs. 2,40,157/- (B) 7,79,843/-   40% of Salary being Non- Metro (C) 9,60,628/-   HRA Received (D) 11,10,660/-  ....