TMI Blog2016 (9) TMI 1507X X X X Extracts X X X X X X X X Extracts X X X X ..... hment. - Decided in favour of assessee. - ITA No. 1087/Del/2016 - - - Dated:- 28-9-2016 - Sh. N. K. Saini, Accountant Member For the Appellant : Sh. SB Kalidhar For the Respondent : Sh. F. R. Meena, Sr. DR ORDER This is an appeal by the assessee against the order dated 12.01.2016 of ld. CIT(A), Hisar. 2. The only grievance of the assessee in this appeal relates to the denial of exemption u/s 10(10AA)(ii) of the Income Tax Act, 1961 (hereinafter referred to as the Act) towards Leave Encashment to the extent of ₹ 1,94,340/-. 3. Facts of the case in brief are that the assessee filed the retrun of income on 25.05.2009 declaring an income of ₹ 4,06,000/- which was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s computed as under Returned income ₹ 4,06,000/- Addition on account of gratuity as discussed above ₹ 1,94,340/- Assessed Income ₹ 6,00,340/- 4. Being aggrieved the assessee carried the matter to the ld. CIT(A) who sustained the addition made by the AO by observing in para 7.2.10 of the impugned order as under: 7.2.10 Considering the above discussion I hold that the appellant is neither an employee of State Government nor a holder of civil post under a State for the provisions of Income Tax Act. In Section 10(10AA) full exemption from lea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6 dated 20.07.2016 Sh. Ram Dhari Rana Vs ITO, Ward-3, Hisar in ITA No. 1360/Del/2016 dated 10.08.2016 Sh. Anant Kumar Gupta Vs ITO, Ward-1, Hisar in ITA No. 1361/Del/2016 dated 10.08.2016 6. In his rival submissions the ld. DR supported the orders of the authorities below. 7. I have considered the submissions of both the parties and perused the material available on the record. It is noticed that an identical issue having similar facts has already been adjudicated by the ITAT Delhi Benches, SMC-1 , New Delhi in ITA No. 1307/Del/2016 for the assessment year 2010-11 in the case of Ram Kanwar Rana Vs ITO, Ward-3, Hisar, wherein the relevant findings have been given in para 10 of the order dated 16.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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