Sri.Ignatius Mathew Kalapurakkal v. The Deputy Commissioner of Income-tax

Parties Involved

Facts Summary

The assessee, Sri.Ignatius Mathew Kalapurakkal, filed an appeal against the disallowance of his section 10(10D) exemption claim of Rs.38,09,506 for the assessment year 2014-2015. The appeal arose from the directions of the Dispute Resolution Panel-2, Bengaluru. The case was called twice, but the assessee did not appear. The case proceeded ex parte. The CIT-DR argued that both the lower authorities had rightly disallowed the exemption claim due to the assessee's failure to produce relevant details, including the life insurance policy concerned. The assessee had expressed his inability to obtain even a photocopy of the policy.…

Legal Issues

• 1. Disallowance of section 10(10D) exemption claim

Judgment Outcome

Decided in favour of Assessee.

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