Ravinder Kumar vs. Income Tax Officer, Ward-1, Karnal, Haryana

Parties Involved

Facts Summary

This appeal is directed against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, dated 04.11.2024, for assessment year 2019-20. The assessee, an ex-serviceman, received retiral benefits in the form of gratuity and commutation of pension, which are tax-free. The Assessing Officer (AO) made an addition of Rs.27,89,735/- under the head ‘Income from Salary’ based on Form 26AS. The assessee filed an appeal before the CIT(A), which was dismissed as time-barred by 189 days. The assessee sought condonation of delay, arguing that the delay was not intentional and the reasons were bonafide.…

Legal Issues

• 1. Delay in filing of appeal before the CIT(A)
• 2. Addition of retiral benefits by the AO
• 3. Addition of Rs.17,408/- u/s.56 of the Act under the head ‘Income from Other Sources’

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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