TMI Blog2022 (9) TMI 1240X X X X Extracts X X X X X X X X Extracts X X X X ..... eimbursement of Leave Fare Concession in view of Section 10(5) and Rule 2B of the Act or not? The said issue is already under consideration by the Hon'ble Supreme Court which will be binding on the revenue and also on the assessee. Since the Ld. A.O has to give effect to the order that would be passed in Special Leave Appeal [ 2022 (7) TMI 1323 - SC ORDER] in respect of A.Y 2013-14 in Assessee s own case, we deem it fit to restore the issue also (for A.Y 2016-17) to the file of A.O. to consider the same after disposal of the Special Leave Appeal and decide same in compliance with outcome of the order of the Hon ble Supreme Court. Therefore, the issue involved in the present appeal is restored to the file of the A.O. to decide the same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, the learned AO and Ld CIT(A) has erred in charging/confirming interest u/s 201(1A) of Rs.7,19,761/-. I.T.A. No. 4853/DEL/2019 (A.Y 2017-18) 1. That order of Ld CIT (A), on aspects agitated in this appeal, is bad in law being contrary to the provisions of the law and without appreciation of the facts and circumstances of the case in their right perspective. 2. That on the facts and circumstances of the case and provisions of the law, the Ld AO as well as Ld CIT(A) erred in raising/confirming the demand of Rs. 47,68,383/- (including interest of Rs.7,33,480/-) by denying the exemption u/s 10(5) in respect of reimbursement of Leave Travel concession involving foreign leg through circuitous route as long as the employees desi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed u/s 201(1)/201(1A) dated 26/03/2018, the assessee has preferred an appeal before the CIT (A). The Ld.CIT (A) vide order dated 19/03/2019 upheld the action of the A.O by confirming the demand of Rs. 32,36,633/- u/s 201(1)/201(1A) and further directed the A.O to take necessary action for recovery of demand on the basis of final outcome of the MP No. 2/14 in WP No. 11991/2014 pending before the Madras High Court in the case of All India State Bank Officer Federation Chennai and New Delhi Vs. SBI through its Chairman. 5. Aggrieved by the order of the Ld.CIT(A) dated 19/03/2019, the assessee has preferred the present appeal on the grounds mentioned above. 6. The Ld. Counsel for the assessee submitted that in assessee s own case for Ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w of Section 10(5) and Rule 2B of the Act or not? The said issue is already under consideration by the Hon'ble Supreme Court which will be binding on the revenue and also on the assessee. Since the Ld. A.O has to give effect to the order that would be passed in Special Leave Appeal No. 9876/2020 in respect of A.Y 2013-14 in Assessee s own case, we deem it fit to restore the issue also (for A.Y 2016-17) to the file of A.O. to consider the same after disposal of the Special Leave Appeal No. 9876/2020 by the Hon ble Supreme Court and decide same in compliance with outcome of the order of the Hon ble Supreme Court. Therefore, the issue involved in the present appeal is restored to the file of the A.O. to decide the same after disposal of Sp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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