2019 (3) TMI 2087

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.... issue is involved in all the appeals, hence, these were heard together and are being disposed of by this common order for the sake of convenience. ITA No.870/Chd/2018 in the case of 'Rajeshwar Sharma' is taken as lead case for narration of facts. ITA No.870/Chd/2018 3. The appeal is barred by a limitation period of 3 days. Considering the shortness of the delay period, the delay in filing the appeal is hereby condoned. 4. The assessee has taken following grounds of appeal:- 1. Under the facts and circumstances of the case and in law, the Ld. CIT(A) Chandigarh has erred in upholding the additions made by the Ld. Assessing officer and disregarding the provisions of sub-section (ii) of section 10(10A) ignoring the fact that ....

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.... services, defence or to the members of all India service or to the members of the civil services of a State or holder of civil posts under a state or to the employees of a local authority or a corporation established by a Central, State or provincial Act and not the employees of the private companies. However, the Assessing officer also further examined the claim of exemption and finally disallowed the same for different reasons. 7. In appeal, so far as the observation of the Assessing officer that the benefit of section 10(10-A) of the Act was not available to the assessee, the Ld. CIT(A) held that as per the provisions of section 10(10A)(ii) of the Act, the exemption was also available to the private employees also. However, the Ld. C....