Shubhada Sanjay Sane vs. ITO, Ward-2(1), Kolhapur

Parties Involved

Facts Summary

The appellant, an employee of IDBI Bank Ltd., retired on 05.01.2019. For the assessment year 2019-20, the appellant filed a return of income on 31.08.2019, disclosing a total income of Rs.25,12,870/-. The return was processed under section 143(1) with an intimation dated 16.11.2019. An appeal was filed on 12.10.2021, seeking rectification of the intimation on the ground that the amount of leave encashment was wrongly included in the taxable income. The appeal was dismissed by the Addl./JCIT(A) for delay and lack of variation between the assessed and returned income. The appellant filed an appeal before the Tribunal, citing the COVID-19 pandemic as the reason for the delay.…

Legal Issues

• 1. Whether the Addl./JCIT(A) was justified in refusing to condone the delay of 667 days.

Judgment Outcome

Decided in favour of Assessee.

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