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TMI Blog2018 (3) TMI 1300X X X X Extracts X X X X X X X X Extracts X X X X ..... her and are being disposed of by this consolidated order. 3. There is a delay of 128 days in filing both the appeals. The assessees have filed petitions for condonation of delay along with Affidavits, stating therein the reasons for delay in filing these appeals. On perusal of the reasons stated in the Affidavits, we hold the delay of 128 days in filing these appeals cannot be attributed to any latches on the part of the assessees, hence we proceeded to dispose of the case on merits. 4. The solitary issue raised in these appeals is whether the CIT is justified in setting aside the assessment orders passed u/s 143(3) of the I.T.Act and directing the Assessing Officer to deny the claim of exemption for medical allowances, conveyance allowan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No.469/Coch/2016, reads as follow:- "4. I have considered the submission of the assessee's A.R. and also the observations made by the Hon'ble Supreme Court relied on this regard. The Hon'ble Supreme Court as quoted supra has ordered that - 'Subject to the various modifications in this judgment, all other recommendations of the Shetty Commission are accepted. WE are aware that it will become necessary for service and other rules to be amended so as to implement this judgment.' The Hon'ble Supreme Court's decision in this regard is crystal clear. The Court has directed the State and Central Governments to implement the Shetty Commission's recommendations. 5. In order to give effect to the Shetty Commission recommendations, the Inco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The A.O will give the assessee an opportunity for being heard before passing the order." 6. Aggrieved by the orders passed u/s 263 of the I.T.Act, the assessees have filed present appeals before the Tribunal. The learned Counsel for the assessees submitted that the Shetty Commission Report which is the basis for payment of sumptuary, medical and conveyance allowances has been approved by the Hon'ble Apex Court in the case of All India Judges' Association v. Union of India and Others Writ Petn. (Civil) 1022 of 1989, D/- 13.11.1991 [AIR 1992 Supreme Court 165]. It was submitted that the sumptuary allowances had been specifically stated by the Hon'ble Supreme Court is a payment made in the course of performance of duty and cannot be consider ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommission Recommendation on the pay and allowance which was approved by the Hon'ble Apex Court in the case of All India Judges' Association v. Union of India and Others (supra). 8.3 The Division Bench of the Hon'ble High Court has confirmed a learned single Judge judgment wherein, the learned Judge had rejected the plea of Kerala Judicial Officers' Association that acceptance of recommendation of Shetty Commission Report by the Hon'ble Supreme Court should be considered as declaration of law. A copy of the judgment of Hon'ble Division Bench in W.A. No.2069/15 (judgment dated 03.03.2016) is placed on record. The relevant observation of the Hon'ble High Court reads as follow:- "4. Having bestowed our anxious consideration, we do not find o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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