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2024 (1) TMI 261 - AT - Income TaxPower of appellate authorities to entertain any fresh claim filed during appellate proceedings - Exemption of leave encashment entitled u/s 10(10AA)(i) and 10(10AA)(ii) - assessee superannuated from undertaking of Madhya Pradesh Government i.e. Madhya Pradesh Power Management Co.Ltd. and received Leave encashment - HELD THAT:- We find that as held by Hon’ble Supreme Court in the case of M/s Goetze (India) Ltd. [2006 (3) TMI 75 - SUPREME COURT] appellate authorities can entertain any fresh claim filed by the assessee during appellate proceedings and therefore, there was no bar for the Ld.CIT(A) to admit the claim and decide on merit. Accordingly, we admit the claim of the assessee for adjudication. Before us, assessee has relied upon the decision of Liyakatali Chhotumiya Saiyed vs ITO i[2023 (3) TMI 768 - ITAT AHMEDABAD] wherein the assessee was retired from Bharat Sanchar Nigam Limited which was earlier a part of the Department of Communication, Government of India. The leave encashment received by the said assessee was directed to be allowed in proportionate of the services rendered in Government Department as well as Public Sector Undertakings. We find that facts of the instant case are exactly identical to the above case. The assessee was admittedly employed with the ‘Madhya Pradesh State Electricity Board’ which was a Government Organization, which later on converted into a company namely, Madhya Pradesh Power Management Company Ltd., Jabalpur. Therefore, we restore the matter back to the file of AO for determination of the exemption of leave encashment entitled to the assessee under the provision of section 10(10AA)(i) and 10(10AA)(ii) - Decided in favour of assessee for statistical purposes.
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