DINESH KUMAR,RAIGAD, MAHARASHTRA vs. DEPUTY DIRECTOR OF INCOME TAX, CENTRALIZED PROCESSING CENTRE (CPC), BENGALURU, BENGALURU

आदेश / ORDER

PER S.S. GODARA, JM :

Case called twice. None appears at the assessee’s behest. We accordingly proceeded ex-parte against him.

“2.4 After hearing both the parties at length and also perusing the material placed on record as well as the orders of the Revenue Authorities, we find from the records that the assessee had been working in Malviya National Institute of Technology, Jaipur (Raj) and as per Govt. Order/Gazette Notification of Govt. of India issued on 6th June 2007 (PB 10-12) and Office order dated 11-10-2022 (PB 2IA), it is demonstrated that Malviya National Institute of Technology, Jaipur (Raj) is a Govt. Organisation. However, nothing rebuttal has been filed by the Revenue Authority and even no fault has been pointed out by the Revenue Authority in the said Gazette Notification and Office Order relied UpO:J. by the ld. AR of the assessee. Therefore, we have no option except to rely upon un-rebutted public documents in the shape of Gazette Notification and Office Order for reaching the conclusion that Malviya National Institute of Technology, Jaipur (Raj) is a Govt. Organisation. Apart from above, we have also noticed that the Id. CIT(A) while rejecting the claim of the assessee has solely relied upon the decision of Hon'ble Delhi High Court in the case of Kamal Kumar Kalia (supra). However, the para materia contained in the said judgement of the facts are altogether different from the facts of the present case as in the case of Kamal Kumar Kalia (supra). It was an undisputed fact that the petitioner in that case was employee of public sector undertaking and Natonalised Bank. Thus, it was held by the Hon'ble Court that public sector undertaking and nationalized banks cannot be treated as Govt. Employee. However, the facts in the present case of the assessee are altogether di fferent. The Id. AR of the assessee has placed on record the Govt. Gazette Notification and Office Order to demonstrate that Malviya National Institute of Teehnology, Jaipur (Raj) is a Govt. Organisation. Thus in our view, the findings of the Id. CIT(A) are based on incorrect assumption of facts. Since as per the documents, Malviya National Institute of Technology, Jaipur (Raj) is a Govt. Institution, therefore, the assessee being an employee of Malviya National Institute of Technology, Jaipur (Raj) is entitled for full exemption of earned leave encashment on retirement. In view of the above deliberation, the appeal of the assessee is allowed.”