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Facts
The assessee, an employee superannuated from State Bank of India, challenged an order passed by the CIT(A) which dismissed his appeal against an order passed under Section 143(1) of the Income Tax Act. The appeal was filed beyond the prescribed limitation period.
Held
The Tribunal condoned the delay in filing the appeal, considering the assessee's age and difficulty in contacting tax consultants. The Tribunal allowed the appeal based on a notification extending the leave encashment benefit to non-government employees retrospectively.
Key Issues
Whether the delay in filing the appeal can be condoned and whether the benefit of the notification regarding leave encashment applies retrospectively to the assessee.
Sections Cited
143(1), 10(10)AA
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, JAIPUR BENCHES,”SMC” JAIPUR
Before: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No.1139/JPR/2025
fu/kZkj.k o"kZ@Assessment Years : 2021-22 Chandra Prakash Vashistha cuke The ITO, B-235, Meera Path, Vaishali Nagar, Vs. Ward-1(4), Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AATPV2777Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Sunil Porwal, C.A. (through V.C.) jktLo dh vksj ls@ Revenue by : Shri Gajendra Singh, Addl. CIT a lquokbZ dh rkjh[k@ Date of Hearing : 01/10/2025 mn?kks"k.kk dh rkjh[k@Date of Pronouncement : 07/10/2025 vkns'k@ ORDER PER: RATHOD KAMLESH JAYANTBHAI, AM Appellant-assessee, who claims to have got superannuated from State Bank of India, has challenged order dated 18.10.2022, passed by Learned CIT(A), whereby his appeal filed there, while challenging order dated 03.11.2021, passed u/s 143(1) of the Income Tax Act (hereinafter referred to as “the Act”), has been dismissed.
The impugned order is dated 18.10.2022. Present appeal came to be presented on 16.08.2025 i.e. much beyond prescribed Chandra Prakash Vashistha, Jaipur. period of limitation for 959 days. Along with the appeal, the assessee-appellant filed an application seeking condonation of delay in filing of the appeal. Accordingly, Ld. AR for the appellant-applicant has firstly advanced arguments on the point of condonation of delay. The only contention raised by ld. AR for the applicant is that the assessee is an retired employee of a bank having age more than 65 years, who could not present the appeal within the prescribed period of limitation, as he contacted many tax consultants before making up his mind to go for appeal challenging the impugned order. Accordingly, Ld. AR for the applicant- appellant has urged that the delay in filing of the appeal may be condoned.
Alongwith the application, the applicant-appellant submitted to his affidavit duly attested before notary public.
As noticed above, the applicant-appellant was in the services of the Bank and the matter pertains to retrial benefit i.e. leave encashment, received by him, on his superannuation. When the applicant-appellant states on oath that he contacted many legal experts, which led to delay in filing of the appeal, we deem it a fit case to believe his deposition on affidavit, particularly, when said Chandra Prakash Vashistha, Jaipur. deposition goes unchallenged. Consequently, delay in filing of the appeal is hereby condoned. On merit 5. The only submission put forth by Ld. AR for the appellant is that an amount of Rs. 13,05,810/- was received by the appellant by way of leave encashment benefit in terms of section 10(10)AA of the Act, and that notification dated 24.05.2023 was issued by CBDT whereby the benefit was extended to non government employees by raising the limit to Rs. 25 lakhs and that too with retrospective effect. Therefore, Ld. AR has contended that by not applying the said notification dated 24.05.2023 with retrospective effect, Learned CIT(A) has erred in confirming the assessment order, and argued that the appeal deserves to be allowed.
In the course of arguments, Ld. DR for the department has not disputed issuance of notification no. 31/2023/F.No.200/2023- ITA-I dated 24.05.2023 and that the above said limit as regards leave encashment was raised to Rs. 25 lakhs.
In view of the notification dated 24.05.2023, which is a piece of evidence in the form of beneficial instructions meant for non government employees, the assessment order and the impugned order, passed by Learned CIT(A) deserve to be set aside.
Chandra Prakash Vashistha, Jaipur. Result 8. As a result, this appeal is allowed. Assessing Officer to give effect to revised limit of leave encashment. Based on these observations the appeal of the assessee is allowed. Order pronounced in the open Court on 07/10/2025.