Case Law Details
Chandan Lal Goswami Vs ITO (ITAT Delhi)
Introduction: The recent decision by the Income Tax Appellate Tribunal (ITAT) Delhi in the case of Chandan Lal Goswami vs. ITO sheds light on the eligibility of employees holding civil posts under a State for gratuity exemption under Section 10(10)(i) of the Income Tax Act, 1961. This article provides an overview of the case and explores the key arguments raised by the appellant, the Income Tax Officer’s stance, and the tribunal’s final decision.
Background: The appeal, filed by the assessee Chandan Lal Goswami, challenged the order of the Commissioner of Income-tax (Appeals), Faridabad, dated 16.03.2016, pertaining to the Assessment Year 2011-12. The primary contention of the appellant was the erroneous confirmation of the addition made by the Assessing Officer on account of the excess claim of gratuity and leave encashment under Sections 10(10)(iii) and 10(10)(ii) of the Income Tax Act.
Grounds of Appeal: The appellant raised several grounds of appeal, challenging the legality and correctness of the Commissioner’s order. Among the key contentions were:
1. Alleged errors in the Commissioner’s order, claiming a lack of exercise of powers and violation of natural justice.
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