Raghubir Singh Panghal, Hisar V. ITO, Hisar

ITA 1308/DEL/2016

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 7352 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-06-2016
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC 1
• Next Hearing Date: 15-06-2016
• Assessment Year: 2010-2011
• Appeal Filed On: 09-03-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: V R SONBHADRA
• Keywords: Benefit of exemption

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : SMC-I : NEW DELHI BEFORE SHRI R.S. SYAL, ACCOUNTANT MEMBER ITA NO.1308/DEL/2016 ASSESSMENT YEAR : 2010-11 RAGHUBIR SINGH PANGHAL, 429A, DEFENCE COLONY, HISAR. PAN: AEDPP2950H VS. ITO, WARD-3, HISAR. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI ANKIT GUPTA, CA DEPARTMENT BY : SHRI V.R. SONBHADRA, SR. DR DATE OF HEARING : 15. 06.2016 DATE OF PRONOUNCEMENT : 16 .06.2016 ORDER THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER PASSED BY THE CIT(A) ON 23.12.2015 IN RELATION TO T HE ASSESSMENT YEAR 2010-11. 2. I HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED T HE RELEVANT MATERIAL ON RECORD. THE APPEAL OF ANOTHER ASSESSEE , NAMELY, SHRI RAM ITA NO.1308/DEL/2016 2 KANWAR RANA VS. ITO, WARD-3, HISAR, WAS ARGUED BY T HE LD. AR IN EXTENSO WHICH WAS EQUALLY RESPONDED BY THE LD. DR. BOTH T HE SIDES ARE IN AGREEMENT THAT THE FACTS AND CIRCUMSTANCES OF TH E 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 ITA NO.1307/DEL/2016 BY A SEPARATE DETAILED ORDER ALLOW ING EXEMPTION IN RESPECT OF THE ARREARS OF GRATUITY AND ARREARS OF L EAVE ENCASHMENT AND DISMISSING THE GROUND ABOUT THE INITIATION OF RE-AS SESSMENT. 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 16.06.201 6. SD/- [R.S. SYAL] ACCOUNTANT MEMBER DATED, 16 TH JUNE, 2016. DK ITA NO.1308/DEL/2016 3 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT AR, ITAT, NEW DELHI.