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TMI Blog2017 (9) TMI 1833X X X X Extracts X X X X X X X X Extracts X X X X ..... - ITAT KOLKATA] set aside the orders of the authorities below on this point and restore the matter back to the file of the AO with the direction that he will readjudicate this issue as per decision of the Hon ble Apex Court in the case of M/s. Exide Industries Ltd. [ 2009 (5) TMI 894 - SC ORDER] - Appeal of assessee is allowed for statistical purposes. X X X X Extracts X X X X X X X X Extracts X X X X ..... ns and going through the facts and circumstances of the case and the order of the Tribunal cited supra, we find that the issue is dealt by the Coordinate bench of this Tribunal as under: "3. At the outset, ld. senior counsel for the assessee submitted that in all these three appeals, the issue relates to allowability of provision for leave encashment in terms of sub-section (f) of section 43B o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... restored back to the file of Assessing Officer. 4. Learned Departmental Representative did not raise any objection. 5. We have considered the submissions of both the parties and have perused the records of the case. We find that Tribunal on identical issue in ITA No. 1787/Kol./2008 in the case of M/s. Ernst & Young Pvt. Ltd. has observed at para 12 in page 6 as under :- "12. Ground No. 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this point and restore the matter back to the file of Assessing Officer for adjudication as per the decision of the Hon'ble Apex Court in the case of M/s. Exide Industries Ltd.(supra). In view of the above and respectfully following the same, we set aside the orders of the authorities below and restore the matter back to the file of Assessing Officer for adjudication as per the decision of Hon'bl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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