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2015 (2) TMI 395 - AT - Income TaxEx gratia amount received by the assessee - CIT(A) deleted the addition - Held that:- Although the issue of Exit Option Scheme of SBI was considered by the Tribunal Ahmedabad (2010 (1) TMI 961 - ITAT AHMEDABAD) but one has to examine the scheme under question under which this assessee has opted the VRS in the light of decision cited. There is one more fact brought to our notice that one of the Board's instruction dated 6.10.2009 were not considered by learned CIT(A). Therefore, one has to examine the VRS under which the assessee was granted the ex gratia payment whether in any manner discussed in the said CBDT instruction dated 6.10.2009. For these two reasons, we deem it proper to restore this issue back to the file of learned CIT(A) with the direction that the issue is required to be readjudicated in the light of the order of Hon'ble ITAT 'B' Bench Ahmedabad or any other order of the Tribunal as also the CBDT instructions. - Decided in favour of revenue for statistical purposes.
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