RAGHUBIR SINGH PANGHAL,HISAR vs. ITO, HISAR

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ITA 1308/DEL/2016Status: DisposedITAT Delhi16 June 2016AY 2010-113 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal allowed exemption for arrears of gratuity and leave encashment, following a similar precedent. However, the ground regarding the initiation of reassessment was dismissed.

What were the facts?

The assessee's appeal was filed against the CIT(A)'s order for AY 2010-11. The facts and circumstances were identical to another appeal, Shri Ram Kanwar Rana vs. ITO.

What were the issues?

The primary issues were the eligibility for exemption on arrears of gratuity and leave encashment, and the validity of reassessment proceedings.

Which sections of the Income-tax Act were involved?

Section 10(10)(i),Section 10(10AA)(i)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES : SMC-I : NEW DELHI

Before: SHRI R.S. SYAL

For Appellant: Shri Ankit Gupta, CA
For Respondent: Shri V.R. Sonbhadra, Sr. DR

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.

2.

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).

3.

In the result, the appeal is partly allowed.

The order pronounced in the open court on 16.06.2016.

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