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Showing contexts for: 80dd in Smt. Rifat Ara , Srinagar vs Income Tax Officer Ward-1, Srinagar on 27 May, 2024Matching Fragments
7. The Ld DR relied on the order of the CIT (A).
I.T.A. No.309/Asr/2023 Assessment Year: 2016-17 5
8. We have heard the submissions of both the parties, and are of the opinion that the assessment proceedings were completed just after COVID period, and for all practical purpose , it might not have been physically possible for the assessee to gather all documentary evidences from respective sources , regarding her claim u/s 80C, 80D, 80DD,80DDB, 80E of the Act 61, and the evidence in relation to the claim of loss against house property, and to upload the same in on line portal , and before first appellate authority , she has only relied on her Form 16 ( issued by the DDO ) , without furnishing any other documentary evidence. 8.1 Moreover, the first appellate authority, has not considered the evidence of Form 16 and verified its contents, before dismissing the appeal, and in this case, otherwise also, the service of notice of hearing on the appellant is not as per procedure laid down u/s 282 of the Act 61, as categorically laid down by the Hon'ble jurisdictional High Court in the case of Munjal CPU vs CIT(E) , CWP- 21028-2023 (O&M) Date of Decision: 04.03.2024 .