TMI Blog2022 (11) TMI 904X X X X Extracts X X X X X X X X Extracts X X X X ..... e available to the Defence Forces Personnel who have been invalidated from service on account of bodily disability while in service. Since the Ld. D.R. has failed to furnish any contrary material or decision of any higher Judicial Forum to the notice of Bench, we allow the claim of assessee and direct the A.O. to delete the addition. Accordingly, appeal of the assessee is allowed. - ITA.No.1788/Del./2022 - - - Dated:- 14-10-2022 - SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER For Assessee : Shri Hemant Pai, C.A. For Revenue : Shri Anuj Garg, Sr. DR ORDER This appeal filed by the assessee has been directed against the Order of the Ld. CIT(A), National Faceless Appeal Centre [NFAC], Delhi, dated 21.06.2022 relating to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation with the concerned authorities shows that the assessee Wg. Cdr. Aradhya Ghosh had taken pre-mature retirement from Indian Air Force w.e.f. 01.04.2016 and the disability was not the reason for retirement. To ascertain the facts, an information under section 133(6) of the Act was called for by the A.O. from the Directorate of Air Veterans, Air Force Head Quarters. In reply to the said notice, an information was received from Directorate of Air Veterans vide its letter dated 24.10.2019 wherein it was clearly mentioned that the officer has retired pre-maturely on his own request and the disability was not the reason of the retirement. The information provided also contained the certificate dated 01.02.2016 regarding Premature Separation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tances of the Appellant's case. 2. The Appellant denies himself liable to be assessed at Rs.45,72,036/- as against the declared total income of Rs.37,28,810/- on the facts and circumstances o the case. 3. The learned Commissioner of Income Tax (Appeals) erred in law in confirming the addition of Rs.8,43,226/- being disability pension claimed as exempt by the Appellant on the facts and the circumstances of the case. 4. The authorities below failed to appreciate that the disability pension is not exigible to tax on the facts and the circumstances of the case. 5. The Appellant craves leave to add, alter, modify, substitute, change and delete any or all of the grounds and to file a paper book at the time of hearing t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore, prayed that the addition made by the A.O. and confirmed by the Ld. CIT(A) be deleted. 5. On the other hand, the Ld. D.R. relied on the orders of the lower authorities. He submitted that the assessee was not disabled while in service and he has taken voluntary retirement from service and, therefore, the Circular issued by the CBDT and the Circular of Principal Controller of Defence Accounts (Pensions) (supra) as well as the order of the Hon ble Supreme Court dated 30,.08.2019 (supra), cannot be taken into consideration in the case of assessee as those Circulars and Order of Hon ble Supreme Court were applicable only to the Defence Forces Personnel disabled while in service. 6. I have considered the rival submissions, perused the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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