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Income Tax Appellate Tribunal, DELHI BENCHES : SMC-I : NEW DELHI
Before: SHRI R.S. SYAL
ORDER This appeal filed by the assessee is directed against the order passed by the CIT(A) on 23.12.2015 in relation to the assessment year 2010-11.
I have heard the rival submissions and perused the relevant material on record. The appeal of another assessee, namely, Shri Ram Kanwar Rana vs. ITO, Ward-3, Hisar, was argued by the ld. AR in extenso which was equally responded by the ld. DR. Both the sides are in agreement that the facts and circumstances of the instant appeal are mutatis mutandis similar to those of the appeal in the case of Ram Kanwar Rana. I have disposed of the said appeal in by a separate detailed order allowing exemption in respect of the arrears of gratuity and arrears of leave encashment and dismissing the ground about the initiation of re-assessment. Following the view, I extend the benefit of exemption to the extant assessee also in respect of arrears of gratuity and arrears of leave encashment u/s 10(10)(i) and 10(10AA)(i).
In the result, the appeal is partly allowed.
The order pronounced in the open court on 16.06.2016.