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TMI Blog2025 (5) TMI 1482X X X X Extracts X X X X X X X X Extracts X X X X ..... inst the order dated 31.01.2025, passed by the Ld. Addl/JCIT(A), Mysore for Assessment Year 2014-15. 2. The brief facts of the case are that the assessee is a retired Government servant. The assessee filed his return of income on 23.07.2014, declaring a total income of Rs. 45,32,620/-, claiming relief of Rs. 2,95,058/- under section 89(1) of the Income Tax Act, 1961 (hereinafter called "the Act') ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... u/s 143(1) dated 05/12/2014 and denying the relief u/s 89(1) of I.T. Act, 1961, amounting to Rs. 2,95,058/- despite the fact that: The relief was duly claimed in the original IT'R filed on 23/07/2014. The employer had already accounted for the relief u/s 89(1) in Form No. 16. The Appellant had submitted Form 10E before the employer as per prescribed guidelines. The failure to upload Form 10E o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... leave to add, amend or withdraw any grounds of appeal on or before hearing of appeal. 5. None was present on behalf of the assessee when the appeal was called out for hearing nor was any adjournment application received in this regard. However, looking into the facts of the case, I proceed to adjudicate the appeal ex-parte qua the assessee. 6. I have heard the Ld. Senior Departmental Represent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtunity to the assessee. I also caution the assessee to fully comply with the directions of the Assessing Officer in the set-aside proceedings when called upon to do so, failing which, the Assessing Officer would be at complete liberty to pass the order in accordance with law, based on the material available on record even if it is ex-parte qua the assessee. 7. In the result, the appeal of the as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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