TaxTMI 
TaxTMI 
2023 (9) TMI 1524
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.... of convenience and brevity. 3. With the consent of the parties, the appeal of Shri Suresh Pal Chauhan in ITA No. 83/Chd/2023 was taken as a lead case wherein the assessee has taken the following revised grounds of appeal: 1. "On the facts and under circumstances of the case in law, the Learned Commissioner of Income-tax (Appeals), NFAC,Delhi, erred in passing the order under section 250 of the Income-tax Act, 1961 against the appellant. 2. That relief u/s 89(1) was claimed on Gratuity and VRS amount and both were disallowed arbitrarily and illegally. 3. That claim of 89(1) was disallowed on the basis of allowing of claim of 10(10C) of the Income-tax Act, 1961. 4. On the facts and circumstances of the case the Ld.CIT(Appeals) NFAC, has erred in having not allowed the exemption u/s 10(10B) of compensation amounting to Rs. 36,07,536/- received on forced retrenchment under VRS on closure of HMT Ltd(Tractor Division), instead of exemption u/s 10(10C) of the Income Tax Act. That the appellant craves your permission to add, amend and delete any of the grounds of appeal at the time of hearing of appeal." 4. During the course of hearing, the ld AR submitted that the assessee wa....
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....ated 27.10.2016 along with approval for budgetary support to HMT by Govt. of India, Voluntary Retirement Scheme issued by HMT Ltd. vide order No. 15/16 dated 04.11.2016, Letter dated 04.11.2016 issued by Govt. of India, Ministry of Heavy Industries & Public Enterprises for budgetary support to HMT, Notice of closure along with closure order dated 14.02.2017 and also relying on the judgment of the Hon'ble Madras High Court in the case of Hindustan Photo Film Workers vide its decision dated 17/03/2017 in writ petition no. 18566 of 2015 and others on identical facts wherein it was held that VRS Package received on closure of the Industry is exempt under the provisions of section 10(10B) of the Act. It was submitted that the said decision has since been confirmed by the Division Bench of the Hon'ble Madras High Court vide its decision dated 29/06/2017 and the SLP against the decision of the Division Bench has since been dismissed by the Hon'ble Supreme Court vide its decision dated 19/02/2018. It was submitted that the Ld.CIT (Appeals),NFAC however failed to take cognizance of all these decisions and vide impugned order held that since the assessee opted for VRS, he is entitled to ....
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....rcumstances, approve in its behalf. Section 10(10B) read with Explanation (a) to section 10(10B) provides that compensation received by a workman at the time of the closing down of the undertaking in which he is employed, shall be deemed to be compensation received at the time of his retrenchment and such compensation would be exempt u/s 10(10B). It was submitted that merely because the scheme was styled as VRS would not mean that the monetary benefits received by assessee due to shut down of the organization in which he was working is an ex-gratia payment received on VRS. If the entire facts of the case are analyzed, there is no dispute that the compensation is received by the assessee at the time of closing down of HMT-Tractor division, Pinjore and therefore, the same is deemed to be compensation received at the time of retrenchment u/s 10(10B) as the Government of India recommended a scheme as special package to give relief to the employees of HMT and this proposal was approved by the Union Cabinet and such approval was a budgetary support to HMT Ltd-Tractor Division. Further as per VRS scheme it was made clear that employee not opting for VRS would be retrenched under the Indus....
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....or Division. Employees not opting for VRS would be retrenched under the Industrial Disputes Act, 1947 as the Tractor Division is proposed to be closed down." 5.1 It was submitted that as per the scheme, an offer was made to all employees to opt for appropriate VRSA/SS scheme and to those who opted for the VRS/VSS scheme, the payments were made as per the attractive and improved VRS/VSS package based on 2007 notional pay scales. However, the scheme also laid down that employees who were not opting for VRS would be retrenched under the Industrial Disputes Act, 1947. The scheme was very clear in distinguishing those who opt for VRS scheme and those who do not opt for VRS scheme. Along with the scheme, "statement of implementation schedule was also enclosed wherein separate time lines were also given to VRS/VSS employees and to those 'retrenchment employees not opting for VRS/VSS. 5.2 It was submitted that the provisions of Income Tax Act are separate for those who are given VRS/VSS and those who are retrenched under the Industrial Disputes Act. Sec. 10(10B) of the Act lays down that any compensation received by a workman under the Industrial Disputes Act, 1947 or under any other....
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.... shift his exemption from sec. 10(10C) to sec. 10(10B) and further, no relief under sec.89 can be allowed. It was accordingly submitted that there is no infirminity in the order so passed by the lower authorities and no interference with the assessment and appellate order is therefore warranted in this case and the appeal filed by the assessee be dismissed. 6. We have heard the rival contentions and perused the material available on the record. The issue under consideration relates to whether the assessee is eligible for exemption under section 10(10B) or under section 10(10C) of the Act and it would therefore be necessary to refer to the relevant provisions which have a bearing on the matter under consideration. 7. The provisions of Section 10(10B) read as under: "any compensation received by a workman under the Industrial Disputes Act, 1947 (14 of 1947), or under any other Act or Rules, orders or notifications issued thereunder or under any standing orders or under any award, contract of service or otherwise, at the time of his retrenchment: Provided that the amount exempt under this clause shall not exceed- (i) an amount calculated in accordance with the provisions of cl....
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.... (vii) an Indian Institute of Technology within the meaning of clause (g) of section 3 of the Institutes of Technology Act, 1961 (59 of 1961): or (viia) any State Government; or (viib) the Central Government; or (viic) an institution, having importance throughout India or in any State or States, as the Central Government may, by notification in the Official Gazettes, specify in this behalf; or (viii) such institute of management as the Central Government may, by notification in the Official Gazette, specify in this behalf. "on his voluntary retirement or termination of his service, in accordance with any scheme or schemes of voluntary retirement or in the case of a public sector company referred to in sub-clause (1), a scheme of voluntary separation, to the extent such amount does not exceed five lakh rupees: Provided that the schemes of the said companies or authorities "[or societies or Universities or the Institutes referred to in sub-clauses (vii) and (viii)], as the case may be, governing the payment of such amount are framed in accordance with such guidelines (including inter alia criteria of economic viability) as may be prescribed. Provided further that whe....
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....ry retirement or voluntary separation has been drawn to result in overall reduction in the existing strength of the employees; (iv) the vacancy caused by the voluntary retirement or voluntary separation is not to be filled up; (v) the retiring employee of a company shall not be employed in another company or concern belonging to the same management; (vi) the amount receivable on account of voluntary retirement or voluntary separation of the employee does not exceed the amount equivalent to three months salary for each completed year of service or salary at the time of retirement multiplied by the balance months of service left before the date of his retirement on superannuation: Provided that requirement of (i) above would not be applicable in case of amount received by an employee of a public sector company under the scheme of voluntary separation framed by such public sector company. Explanation. In this rule, the expression 'salary' shall have the same meaning as is assigned to it in clause (h) of rule 2 of Part A of the Fourth Schedule." 10. Section 10(10B) talks about compensation received by a workman at the time of his retrenchment. It has been clarified t....
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....workmen in the undertaking in the context of closing down of the undertaking or whether the scheme is for employees seeking voluntarily retirement or voluntary separation and the scheme is drawn up to result in overall reduction in the existing strength of the employees and to enable economic viability of the undertaking which continues to operate and function and there is no proposal or intent to close down the undertaking. 13. The inter-play between the aforesaid exemption provisions keeping in view the objective of the scheme and nature of benefit which flows to the workmen/employees under the package came up for consideration before the Hon'ble Madras High Court in case of Hindustan Photo Films Workers vs Government of India (Supra) and it was held that the same has to be tested based on its plain language without adding any interpretation and the relevant findings are contained at para 28-34 of its order which reads as under: "28. Having held so, the only other question that remains to be decided is with regard to deduction of tax at source. Section 10 of the IT Act falls in Chapter III and it deals with incomes not included in total income. Section 10 states that in comput....
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.... (iii) the new employer is, under the terms of such transfer or otherwise, legally not liable to pay to the workman, in the event of his retrenchment, compensation on the basis that his service has been continuous and has not been interrupted by the transfer; (c) the expressions employer and workman, shall have the same meanings as in the Industrial Disputes Act, 1947 (14 of 1947); S.10(10C) any amount received (or receivable) by an employee of:- (i) a public sector company; or ........... (viii) such institute of management as the Central Government may, by notification in the Official Gazette, specify in this behalf, [on his] [voluntary retirement or termination of his service, in accordance with any scheme or schemes or voluntary retirement or in the case of a public sector company referred to in sub-clause (i), a scheme or voluntary separation, to the extent such amount does not exceed five lakh rupees]; Provided that the schemes of the said companies or authorities [or societies or Universities or the Institutes referred to in sub-clauses (vii) and (viii), as the case may be, governing the payment of such amount are framed in accordance with such guidelines (includi....
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....ought fit to offer this package to enable the employees to come out of the financial crises. If such was the sanction made by the Central Government, it undoubtedly would qualify the parameters laid down under sub-section (10B) of Section 10 of the Income Tax Act. This is so because the monetary benefit which will accrue to the employees is in the nature of a compensation, which is pursuant to a decision taken by the Government of India specifically for the employees of HPF. Therefore, the amount would be exempted from income tax in terms of the first proviso under Section 10(10B) of the IT Act. In terms of clause (2) of first proviso, the ceiling limit is Rs. 5,00,000/-. The second proviso states that the first proviso shall not apply in respect of any compensation received by a workmen in accordance with any scheme, which the Government may, having regard to the need for extending the special protection to the workmen in the undertaking to which such scheme applies and other relevant circumstances, approve in its behalf. The compensation which is received by the workmen would fall within the definition of compensation found in explanation to Section 10(108). 32. In such circums....
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....amount deducted as income tax shall be disbursed to the respective employees by the respondents. (iv) It is reiterated that in these writ petitions, the Court has considered the VRS package and the consequential circular issued by the HBF relief sought for, for payment of 72 months salary instead of 60 months salary as proposed in the VRS Scheme and not to deduct income tax on the amount payable to them as in respect of recovery which were sought to be made pursuant to the circular dated 10.07.2013 and 01.07.2013 were already been quashed by this Court in W.P.Nos. 24460, 24355 and 25491 of 2013 dated 29.11.2016. (v) The respondents shall comply with the above directions within a period of one month from the date of receipt of a copy of this order as during the pendency of these writ petitions, all the employees have exercised their right to accept the severance package though without prejudice to their rights in the writ petition. Now the writ petition has been finally disposed of, it is only the implementation of the severance package which shall be done within one month from the date of receipt of a copy of this order. (vi) As agreed to by the employees of the HBF, all the ....
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.... by the Government of India and the objective and purposes thereof and the nature of the benefit which ultimately flows to the employees. In this regard, we refer to press note dated 27/10/2016 issued by the Ministry of Heavy Industries and Public Enterprises, Department of Heavy industry and the contents thereof reads as under: "Budgetary support to HMT Ltd for payment of outstanding salary/wages and other statutory dues, introduction of VRS/VSS and closure of operations of Tractor Division and transfer of land to Government entities 1. The Cabinet has today approved the proposal for budgetary support to HMT Ltd. for payment of outstanding salary / wages and other employee related dues and closure of HMT Tractor Division by offering attractive VRS / VSS at 2007 notional pay scales and transfer of selected parcels of land at Bangalore and Kochi to Government entities. 2. HMT Ltd., a Central Public Sector Enterprise under the Ministry of Heavy Industries and Public Enterprises of the Government of India was established at Bangalore in 1953 with the objective of producing machine tools required for building an industrial edifice for the country. HMT played a key role in laying ....
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.... who are on rolls of the Tractor Division and the contents thereof read as under: "The Administrative Ministry vide letter No. 1-0501/8/2015-PE.X dated 4th November 2016 has communicated that the Union Cabinet In its meeting held on 27th October 2016 considered and approved the closure of operations at HMT Tractor Division with offer of an attractive and Improved VRS/VSS package based on 2007 notional pay scales, in relaxation of DPE guidelines disallowing pay revision in sick/loss making CPSEs, as against the current pay scales of 1997, to all the permanent employees who are on the rolls of Tractor Division as on the date of notification. Accordingly, the approved VRS/ VSS Is Introduced In supersession of earlier Schemes, as a "ONE TIME BENEFIT", for all the permanent employees on the rolls of HMT Tractor Division, with Immediate effect. The employees who apply under the Scheme and whose VRS/VSS application is accepted by the Competent Authority will be relieved in a phased manner. The Scheme is subject to the following: 1. The Voluntary Retirement Scheme(s) (VRS)/ Voluntary Separation Scheme(s) (VSS) shall be operative with Immediate effect and shall be in force up to 5th D....
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....cation once submitted cannot be withdrawn. The Unit HRM/Finance Chiefs shall forward the details of the recommended VRS/VSS applications In Annexure-I to JGM(HR), HMT Limited, CHO Bangalore and to the Assistant General Manager (CF), HMT Limited, 'CHO Bangalore in Annexure-II, Annexure-III, Annexure-IV and Annexure-V on daily basis for obtaining administrative approval of the Competent Authority. Further, It may be noted that the Government has also communicated that employees not opting for VRS would be retrenched under the Industrial Disputes Act, 1947 as the Tractor Division is proposed to be closed down. This is issued with the approval of the Competent Authority." 17. We also refer to letter No. 1-0501/8/2015-PE.X dated 4/11/2006 on the subject of budgetary support to HMT Ltd for payment of outstanding salary/wages, other statutory dues, introduction of VRS/VSS and closure of operation of the Tractor Division and transfer of land to Govt. entities issued by the Under Secretary, Ministry of Heavy Industries and Public Enterprises, Department of Heavy industry, Government of India and addressed to the Chairman and Managing Director of HMT Ltd and the contents thereof r....
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.... present unutilized land in Pinjore which can be transferred. Govt. of Haryana has however, indicated that out of the above, only 306 acres can be utilized by them and the rest are covered by thick plantations, water bodies/Nullah etc. GoH/HSIDC is prepared to pay 50% of the land cost (on 50:50 sharing basis) at the circle rates ranging between Rs. 23 Lakh to Rs. 1.25 crore per acre which will be assessed after finalisation of the land pockets. However, the compensation offered by GaH is inadequate, and there is a lack of clarity on the compensation against remaining land pockets of 140 acres (446306 acres). This issue is proposed to be negotiated in detail with GoH. The process of transferring of land to GoH on mutually agreed terms and negotiation of suitable compensation will be undertaken in a time bound manner after the due approval of Cabinet." In addition, sale of other assets, which will become surplus after closure of the Tractor Division. The Company would explore the possibilities of using the productive resources, for example, factory premises of HMT Tractor Division with clearly demarcated land and buildings, plants and machineries, for leasing out on 'As Is Wher....
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.... discussed at length the intent and the objectives behind the HMT VRS scheme as well as compared the fact pattern with the case of Hindustan Photo Film Workers Vs. The Government of India (Supra) wherein the matter came up for consideration before the Hon'ble Madras High Court and the relevant findings of the ld CIT(A) are contained at para 5.2 to 5.2.3 of his order which read as under: "5.2. Held: I have gone through the facts of the case and written submission filed by the appellant and assessment record. Brief facts of the case are that appellant is one of the employees of the HMTL-TD. This Tractor Division/Unit of HMTL was a loss-making Central Government Public Sector Undertaking for the last several years. Government of India in its Cabinet Meeting dated 27th October 2016 approved budgetary support to HMTL for payment of outstanding salary, introduction of VRS/VSS and closure of operations of Tractor Division. A press release was also issued on the same day. In compliance to this, an Office Order No. 15/16 dated 4th November 2016 regarding VRS/ VSS scheme was announced by HMTL Bangalore for all the permanent employees who were on the rolls of Tractor Division as on that dat....
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....e of the appellant. 5.2.1. Both these Public Sector Undertakings (PSU) ie. HPF & HMTL-TD are monitored by the Department Heavy Industries (DHI), Government of India. Most of the PSUs except BHEL are loss making undertakings for the last several years. DHI has tried its best to revive these units but off late took a considered view that loss making PSUs be closed as these are even not in a position to pay salary/wages of workers on its own. Every quarter these PSUS require budgetary support from Government of India to pay dues of employees/workers though it is not their (PSU) right. VRS/WSS of HMTL-TD is also result of these facts and circumstances. This intent and purpose is also emanating from the Press release dated 27.10.2016 issued wherein it is stressed that Cabinet approves Budgetary support to HMT Ltd for payment of outstanding salary, introduction of VRS/VSS and closure of operations of Tractor Division, Transfer of land to Government entities have been approved. Press release states that HMTL, a Central Public Sector Enterprise under the Ministry of Heavy Industries and Public Enterprises of the Government of India was established at Bangalore in 1953 with the objective ....
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....VRS/VSS ex-gratia payments and cleaning of Tractor Division's liabilities towards Bank, creditors etc., and (ii) the Cabinet has also given its approval for transfer of selected small parcels of HMT land at Banglore and Kochi to different Government entities for their use in larger public interest. These facts and circumstances clearly lead to the closure of HMTL-TD and employees who do not opt for VRS/VSS will be retrenched. The logical corollary is that if none of the employees opt for VRS/VSS they will sure shot be retrenched. Of course some of the employees were not in favour of VRS Scheme as at this age nobody would get second job so they were interested in transfer and 150 persons who have not opted for VRS were retrenched by the Government subsequently and their cases are still pending with Punjab and Haryana High Court. Hence, it was a case of forced VRS on the employees as they have no choice. 5.2.2. Let's understand the facts of VRS package of Hindustan Photo Film Workers (HPF) and HMTL-TD as per comparative chart given below. 5.2.3. The facts, intend and purpose of HMTL-TD are identical with the facts of HPF.Ld. AO has failed to appreciate finer details and o....
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....like Terminal benefits, PF, Gratuity. Leave encashment etc. are also pending for the employees of other Divisions of HMTL ie. Corporate Head Office (CHO), Common Service Division (CSD) and Food Processing Machinery Unit, Aurangabad (FPA). In view of the deteriorating position of the company and hardship being faced by the employees due to non-payment of salary / wages and other retirement dues, it has been decided to close down the Tractor Division of HMT Ltd by offering attractive VRS / VSS to its employees and clearing all their dues. In view of these facts and circumstances and by placing reliance on the case of HPF supra (SLP filed by the Union Government has also been dismissed by the Hon'ble Supreme Court], it is my considered opinion that the compensation received by the appellant at the time of VRS qualifies the parameters laid down under section 10 (10B) of Act. AO is directed to delete the addition. The Grounds of Appeal Nos.1 &2 are allowed." 19. Having purused the aforesaid material available on record, we have no hesitation but to agree with the aforesaid findings of the ld CIT(A). The ld CIT(A) has rightly held that the money has been earmarked under budgetary su....
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....he CPC, Bengaluru has processed the return, treating the VR benefit as part of total income. 8. In this connection, the provisions of Section 10(10B) of the Income Tax Act are reproduced, as below. "Any compensation received by a workman under the Industrial Disputes Act, 1947 (14 of 1947), or under any other Act or Rules, orders or notifications issued thereunder or under any standing orders or under any award, contract of service or otherwise, ........... Explanation - For the purposes of this clause- 1. Compensation received by a workman at the time of the closing down of the undertaking in which he is employed shall be deemed to be compensation received at the time of his retrenchment; (emphasis supplied) 8.1 From the above provisions, it is clear that the income received on opting for Voluntary Retirement Scheme is an exempted income and does not form part of total income. Therefore, in view of the above discussion and after having gone through the case law relied upon by the appellant, the amount received by the appellant on opting for Voluntary Retirement is exempt u/s. 10(10B) and hence, the ground of appeal, is allowed." 22. Similarly, in case of Shri Kedar S....
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....ny and subsequent compensation to employees was made according to the decision of the Cabinet Committee on Economic Affairs (CCEA) chaired by the Prime Ministerp Shri Narendra Modi, vide press notification dated 06/01/2016, by the Government of India. 4.6 Section 10(10B) of the Income Tax Act, 1961 exempts any compensation received by a workman under the Industrial Disputes Act, 1947 (14 of 1947), or under any other act or rules, orders or notifications issued thereunder or under any standing orders or under any award, contract of service or otherwise, at the time of retrenchment. The first proviso to section 10(10B) provides certain restrictions and limits the amount of exemption under this section. However the second proviso to section 10(10B) reads as under: "provided further that the preceding proviso shall not apply in respect of any compensation received by a work man in accordance with any scheme which the central government, may, having regard to the need for extending special protection to the workmen in the undertaking which such a scheme applies and other relevant circumstances, up to in this behalf." From the above reading of the section, it can be clearly seen ....
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....n receiving the pay scales as of 1987, the increase in the cost of living has made it very difficult for them to survive and meet their financial obligations and the Government thought fit to offer this package to enable the employees to come out of the financial crises. If such was the sanction made by the Central Government, it undoubtedly would qualify the parameters laid down under sub-section (108) of Section 10 of the Income Tax Act. This is so because the monetary benefit which will accrue to the employees is in the nature of a compensation, which is pursuant to a decision taken by the Government of India specifically for the employees of HPF. Therefore, the amount would be exempted from income tax in terms of the first proviso under Section 10(108) of the IT Act. In terms of clause (2) of first proviso, the ceiling limit is Rs. 5,00,000/-. The second proviso states that the first proviso shall not apply in respect of any compensation received by a workmen in accordance with any scheme, which the Government may, having regard to the need for extending the special protection to the workmen in the undertaking to which such scheme applies and other relevant circumstances, appro....
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.... the Act. On perusal of section 89, it talks about an assessee who is in receipt of a sum of money in the nature of salary and as per section 17(1)(iii), salary includes gratuity. In view of the same, the AO is directed to provide appropriate relief as per section 89 in respect of net gratuity amount which is being brought to tax. The ground of appeal is accordingly allowed. 26. Ground no. 1 is general in nature and doesn't require any separate adjudication. 27. In the result, the appeal of the assessee is allowed. 28. In ITA No. 622/Chd/2022 pertaining to A.Y 2017-18, it was submitted by the ld AR that under similar facts and circumstances of the case, exemption u/s 10(10B) has been denied to the assessee, Shri Surinder Singh in respect of VRS compensation of Rs 26,62,543/- received on closure of HMT Ltd (Tractor Division) and relief u/s 89 has been denied in respect of net gratuity of Rs 345,896/- and similar contentions as raised above may be considered. The DR fairly submitted that facts and circumstances are identical and similar contentions as advanced above may be considered. Given the identical facts and circumstances of the case, our findings and directions as contained....
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....ecision of Ld. CIT(A), NFAC Delhi dt. 28/07/2021 in case of Shri Yadavendra Kumar Saraswat (in Appeal No. CIT(A), Panchkula/12013/2019-20), Shri Jagan Nath vide order dt. 16/03/2022 (in Appeal No. CIT(A), Panchkula/11988/2019-20), Shri Ravi Bhushan (in Appeal No. CIT(A), Panchkula/10114/2020-21 dt. 16/04/2022). 34. It was submitted that in all these cases, following the decision of Hon'ble Madras High Court in case of Hindustan Photo Film and other decisions in case of Shri Prem Pal and Shri Vijay Kapoor, matter has been decided in favour of the assessee. It was further submitted that the fact pattern of these cases are pari-materia as in case of the assessee as therein also the claim was not made in the return of income and the claim was made for the first time before the Ld. CIT(A) and following the decision of Hon'ble Supreme Court in case of Jute Corporation of India Limited (1991) 187 ITR 688 and National Thermal Power Company Limited (1998) 229 ITR 383, the additional claim being a legal claim was admitted and thereafter the same was decided in favour of the assessee. It was submitted that in the instant case the Ld. CIT(A) has similarly rejected the claim of the assessee ho....
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....ITAT. According to him, the decision in National Thermal Power Co. Ltd. merely permits raising of a new ground concerning the claim already mentioned in the returns and not an inconsistent or contrary plea or a new claim. We are not impressed by this argument. For, the observations in the decision in Goetze (India) Ltd. itself make it amply clear that such limitation would apply to the "assessing authority", but not impinge upon the plenary powers of the ITAT bestowed under Section 254 of the Act. In other words, this decision is of no avail to the department. 35. Further our reference was drawn to the decision of the Ld. CIT(A)-2, Chandigarh dt. 29/05/2020 in Appeal No. 10467/2/2019-20 in case of Shri Vijay Kapoor wherein following the earlier decision in case of Shri Prem Pal, the exemption under section 10(10B) has been allowed to the assessee. It was submitted that in the proceeding before the Ld. CIT(A) the assessee has also placed on record, the orders passed by the various AO's holding different jurisdiction across the country wherein the returned income has been accepted allowing the claim of exemption under section 10(10B) of the Act. In this regard our reference was draw....
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.... delay may be condoned. It was submitted that in the instant case, the aforesaid additional claim was made before the ld CIT(A) during the appellate proceedings and being a legal claim, the same deserve to be admitted in view of the settled legal position. 41. The DR fairly submitted that facts and circumstances are identical and similar contentions as advanced above may be considered. Further, she has relied on the orders of the lower authorities. 42. Firstly, considering the condonation application and affidavit of the assessee place on record, the delay of 2 days in filing the present appeal is hereby condoned as we find that there was reasonable cause which prevented the assessee in filing the appeal in time. Further, given the identical facts and circumstances of the case and in view of the settled legal position, the additional claim being a legal claim which can be raised during the appellate proceedings, the said claim is hereby admitted and our findings and directions as contained in ITA No. 83/Chd/2023 shall apply mutatis mutandis to this matter. 43. The appeal filed by the assessee is accordingly allowed. 44. In ITA No. 01/Chd/2023 pertaining to A.Y 2017-18, it was s....