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TMI Blog2023 (7) TMI 1328X X X X Extracts X X X X X X X X Extracts X X X X ..... in respect of leave encashment - HELD THAT:- The assessee was absorbed in the Department of Telecommunication in respect of BSNL vide Presidential Order dated 23.09.2019 which has given the permanent absorption effective from 01.10.2000. The assessee was initially appointed on 28.11.1983 in the Department of Indian Post and Telegraphs and therefore, he was initially appointed in the Central Gove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... HITRA KAMBLE, JUDICIAL MEMBER For the Appellant : Ms. Jyoti Rizwani, C.A. For the Respondent : Ms. Saumya Pandey Jain, Sr. D.R. ORDER The appeal filed by the assessee is against the order passed by the Ld. Commissioner of Income Tax (Appeals), (in short Ld. CIT(A) ), National Faceless Appeal Centre (in short NFAC ), Delhi on 14.12.2022 for A.Y. 2020-21. 2. The grounds of ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ption claim on account of leave encashment under Section 10(10AA) of the Act amounting to Rs. 7,20,600/-. 4. Being aggrieved by the said order under Section 143(1) of the Act the assessee filed appeal before the CIT(A). The CIT(A) dismiss the appeal of the assessee. 5. The Ld. A.R. submitted that the assessee was initially appointed as General Engineer in the Department of Indian Post and Te ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he organization that is BSNL is a Public Sector Unit and therefore, the same is not exempted in respect of leave encashment. The Ld. D.R. relied upon the order under Section 143(1) and order of the CIT(A). 7. Heard both the parties and perused all the relevant material available on record. The assessee was absorbed in the Department of Telecommunication in respect of BSNL vide Presidential Orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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