TMI Blog2016 (7) TMI 1519X X X X Extracts X X X X X X X X Extracts X X X X ..... u/s 10(10)(i) - assessee was held to be not covered u/s 10(10)(ii) as he did not receive any gratuity under the Payment of Gratuity Act, 1972 - HELD THAT:- Delhi bench of the tribunal in Shri Ram Kanwar Rana vs. ITO, Ward-3, Hisar [ 2016 (6) TMI 687 - ITAT DELHI] has allowed exemption in respect of the arrears of gratuity and arrears of leave encashment and dismissed the grounds about the initia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before the Bench by giving the reason that: Sr. DR is not available. There is neither any one from the side of the Revenue to represent the Revenue nor to explain the reasons as to why the Bench be allowed to crash. The ld. AR strongly opposed to the granting of adjournment. I am satisfied that the Revenue s prayer for adjournment cannot be accepted. The same is, therefore, rejected and the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the assessee had wrongly claimed exemption u/s 10(10) in respect of the arrears of gratuity and arrears of leave encashment. He observed that gratuity and leave encashment were exempt up to the limit of ₹ 3,50,000/- and ₹ 3 lac, respectively, in the case of the assessee, which limit stood exhausted in the earlier year at the time of their receipt. He further noticed that exemptio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the view taken by the AO that the assessee was not a `holder of civil post under the State Government and hence not eligible for exemption u/s 10(10)(i). Further, the assessee was held to be not covered u/s 10(10)(ii) as he did not receive any gratuity under the Payment of Gratuity Act, 1972. That is how, he held that the employees of the CCSU were covered u/s 10(10)(iii) of the Act, for which t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h Panghal vs. ITO in ITA No.1308/Del/2016. Following the same, I extend the benefit of exemption to the instant assessee also in respect of arrears of gratuity and arrears of leave encashment u/s 10(10)(i) and 10(10AA)(i). Other grounds including the initiation of reassessment proceedings were not pressed by the ld. AR. The same, therefore, stand dismissed as not pressed. 6. In the resul ..... X X X X Extracts X X X X X X X X Extracts X X X X
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