TMI Blog2017 (9) TMI 1833X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - I.T.A. No. 498/Kol/2015 Assessment Year: 2009-10 - - - Dated:- 20-9-2017 - Shri A. T. Varkey, JM And Shri M. Balaganesh, AM For the Appellant Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. After hearing rival submissions 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refore, submitted that the matter may be 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wing the same we set aside the orders of authorities below on 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 Ass ..... X X X X Extracts X X X X X X X X Extracts X X X X
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