2016 (7) TMI 1519

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....t the order passed by the CIT(A) on 23.12.2015 in relation to the assessment year 2010-11. 2. The Department has requested for adjournment in all the cases, including the present case, fixed today for hearing 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 t....

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....ment year under consideration declaring total income of Rs. 2,60,940/- was filed, which was processed u/s 143(1) of the Act. The AO initiated reITA assessment proceedings on the premise 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 Rs. 3,....

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.... towards the amount of arrears of gratuity received at Rs. 6,50,000/- and the amount of arrears of leave encashment received of Rs. 2,10,810/-. The ld. CIT(A) echoed 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 r....