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TMI Blog2016 (7) TMI 1257X X X X Extracts X X X X X X X X Extracts X X X X ..... ment year 2010-11. 2. The Department has requested for adjournment in all the cases, including the present case, fixed today for hearing before the Bench by giving the reason that: "Sr. DR is not available." There is neither any one from the side of the Revenue to represent the Revenue nor to explain the reasons as to why the Bench be allowed to crash. The ld. AR strongly opposed to the granting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed, which was processed u/s 143(1) of the Act. The AO initiated re assessment proceedings on the premise that the assessee had wrongly claimed exemption u/s 10(10) in respect of the arrears of gratuity and arrears of leave encashment. He observed that gratuity and leave encashment were exempt up to the limit of Rs. 3,50,000/- and Rs. 3 lac, respectively, in the case of the assessee, which limit st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unt of arrears of leave encashment received of Rs. 2,27,210/-. The ld. CIT(A) echoed the view taken by the AO that the assessee was not a `holder of civil post under the State Government' and hence not eligible for exemption u/s 10(10)(i). Further, the assessee was held to be not covered u/s 10(10)(ii) as he did not receive any gratuity under the Payment of Gratuity Act, 1972. That is how, he held ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reassessment. Similar view has been taken in the case of Raghubir Singh Panghal vs. ITO in ITA No.1308/Del/2016. Following the same, I extend the benefit of exemption to the instant assessee also in respect of arrears of gratuity and arrears of leave encashment u/s 10(10)(i) and 10(10AA)(i). Other grounds including the initiation of reassessment proceedings were not pressed by the ld. AR. The sam ..... X X X X Extracts X X X X X X X X Extracts X X X X
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