2021 (9) TMI 114

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..... relevant time was working with State Bank of India. As per form no.16 issued by the employer, the assessee was having income from salary and income from other sources. The assessee has filed his return of income for the year under consideration declaring total income at Rs. 10,65,370/-. The case of the assessee was selected for scrutiny assessment and notice under section 143(2) was issued and served upon the assessee on 29.10.2015. During the scrutiny assessment, it was noticed by the AO that the assessee has availed LTC for travelling to places in India as well as travelling to certain foreign countries and has claimed exemption under section 10(5) of the Act for the reimbursement of entire claim of LTC. The ld.AO further noticed that sin .....

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..... f India, the same could not be made available to the assessee, due to administrative reasons, viz. shifting and merging of various departments of the bank, the records and details were not readily available to the assessee, and therefore, the same could not be submitted before the AO in time. Now after vigorous follow up by the assessee, SBI traced the details of LTC, and gave the details of break-up/bifurcation of total travelling expenses into Indian Travel and foreign travel on 01.8.2017. The assessee has placed on record, the copy of certificate in the form of additional evidence issued by the State Bank of India dated 21.12.2020 giving the details of breakup/ bifurcation of LTC amount into foreign and domestic. Before me, the assessee .....

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..... e assessee at the time of assessment, and could not be furnished when called for. Since, the same is now made available to the assessee by the Bank, the same is sought to be taken on record as additional evidence, and based on which, the claim of the assessee is to be allowed. I am of the view that since this detail was not made available to the AO at the time of assessment, and the AO has no occasion to consider the same, therefore in the interest of justice, I restore the issue back to the file of the ld.AO to consider allowability or otherwise of claim of the assessee in accordance with provisions of section 10(5) of the Act in light of the additional evidence filed by the assessee in the form of certificate dated 21.12.2020 issued by th .....

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