Disallowance u/s 80DDB and u/s 80C of the Income Tax Act

Last updated: 29 June 2021
Quick Summary
This Income Tax Appellate Tribunal (ITAT) Hyderabad order addresses an appeal concerning the Assessment Year 2009-10. The assessee appealed against the Commissioner's confirmation of additions made by the Assessing Officer (AO), including disallowances under sections 80DDB and 80C. The tribunal condoned a 59-day delay in filing the appeal due to the assessee's and his wife's ill health. The case involved an ex-parte order by the AO due to non-compliance with notices, leading to an addition for unexplained bank deposits.

Court :
ITAT Hyderabad

Brief :
This appeal filed by the assessee is directed against CIT(A) – 1, Hyderabad’s order dated 03/07/2017 for AY 2009-10 involving proceedings u/s 144 of the Income Tax Act, 1961 ; in short “the Act” on the following grounds:

Citation :
ITA No. 99/H/2018

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1 Year PLAN
1999
(Excl. of GST ₹359)

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2 Years PLAN
3499
(Excl. of GST ₹629)

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