SUDHIR SHARMA,KODERMA vs. INCOME TAX OFFICER, WARD 2(1), DHANBAD, DHANBAD

ITA 459/RAN/2025Status: DisposedITAT Ranchi22 April 2026AY 2020-213 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the adjustment made in the Section 143(1) intimation was not permissible under the said section and was therefore bad in law. The assessee is entitled to the benefit of deduction under Section 10(10AA) of the Act.

What were the facts?

The assessee, an employee of Bank of India, claimed exemption for leave encashment of Rs. 3.00 lacs. This claim was denied in an intimation under Section 143(1) of the Income Tax Act.

What were the issues?

Whether the denial of leave encashment exemption in a Section 143(1) intimation was valid, and if the assessee is entitled to the deduction under Section 10(10AA).

Which sections of the Income-tax Act were involved?

Section 143(1),Section 10(10AA)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RANCHI BENCH, RANCHI

Before: SHRI GEORGE MATHAN & SHRI RATNESH NANDAN SAHAY

For Respondent: Shri Kailash V. Gautam, Sr.DR
Hearing: 22/04/2026Pronounced: 22/04/2026

PER: BENCH

1.

This is the appeal filed by the assessee against the order of the ld. Addl/JCIT(A), Kochi in Appeal No. NFAC/2019-20/10225007 dated 10/03/2025 for the A.Y. 2020-21. 2. Shri Sudhir Sharma, the assessee appeared in person and Shri Kailash V. Gautam, ld. Sr.DR is represented on behalf of the revenue.

3.

At the time of hearing, it was submitted by the assessee that the assessee was an employee of the Bank of India. The assessee had received leave encashment and had claimed exemption to an extent of Rs. 3.00 lacs. It was the submission that an intimation under Section 143(1) of the Income Tax Act, 1961 (in short, the Act), the said claim was denied. The assessee has placed before

The order continues below.

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