JUDGMENT : SANJAY KUMAR DWIVE DI , J. 1. Learned counsel appearing on behalf of the appellant submits that there is delay of 118 days in preferring the instant appeal and for condonation of such delay in preferring the instant appeal, an I.A. No.13677 of 2024 has been filed. 2. For the reasons mentioned in the instant I.A, it appears that sufficient ground has been made out for condoning the said delay, and as such, said delay in preferring the instant appeal is, hereby, condoned, and the instant I.A stands disposed of. 3. Heard Mr. Pratyush Kumar, the learned counsel appearing on behalf of the appellant. 4. This appeal has been preferred against the judgment/Award dated 06.05.2024 passed by learned Presiding Officer, Motor Vehicle Accident Claims Tribunal, Ranchi in Motor Accident Claim Case No. 134 of 2020. 5. Mr. Pratyush Kumar, the learned counsel appearing on behalf of the appellant submits that this appeal has been preferred on the ground that the Tax Slab as applicable in view of the amendment in Income-Tax Act for Financial Year 2019-2020 (Assessment Year 2020-2021) has been wrongly considered by the learned court. He submits that Gross income was Rs.7,96,200/- and the tax liability would have been Rs.71,740/- and thus, the learned Tribunal has erred in law by taking tax liability only Rs.42,960/-. On this ground, he submits that the Award is fit to be interfered with. 6. The learned court has considered that aspect as Issue no.5 and 6 and found that the deceased was income tax payee and he was the only earning member of the family and his untimely death has caused mental trauma, agony, suffering and frustration to the dependents. Exhibits 13-13/2- were considered as the ITR for the assessment year 2017-2018, 2018-2019 and 2019-2020 of the deceased namely Ajay Kumar and A.W.1 corroborated the same. The learned court has found that the IT return for the assessment year discloses gross income of Rs.7,60,411/- on which the deceased had paid tax of Rs.51,531/- and in view of that, the learned court has found that the net income was Rs.7,60,411/- (-) Rs.51,531/- = Rs.7,08,877/- per annum. The learned court has further found that the IT return for the assessment year 2018-19 discloses Gross income of Rs.7,70,986/- on which the deceased had paid tax of Rs.42,153/- and thus, the net income was Rs.7,70,986/- (-)Rs.42,153/- = Rs.7,28,833/- per annum. The learned court has further found that the IT return for the assessment year 2018-19 discloses Gross income of Rs.7,70,986/- on which the deceased had paid tax of Rs.42,153/- and thus, the net income was Rs.7,70,986/- (-)Rs.42,153/- = Rs.7,28,833/- per annum. The Gross income for the assessment year 2019-20 as per the Exhibit 13/2 is Rs.7,96,200/- per annum and in view of that, the net income was Rs.7,96,200/- (-) Rs.42,960/- and as such Rs.7,53,240/- per annum for that period, and in that view of the matter, the learned court has come to the conclusion that the Income tax return is there which derive all source of income including the income from salary, exempt income, and in view of that, the learned court has come to the conclusion that 10% of the income of the deceased is to be added as future prospect for calculation of income of the deceased which equals to (10% of Rs.7,53,240/-) =Rs.75,324/- including future prospect income of the deceased comes to Rs.7,53,240-/ (+) Rs.75, 324/- = Rs.8,28,564/- per annum. 7. In view of the above, the learned court has found the income and has passed the order which has been proved on the basis of the Income Tax Return itself. As such, the argument of the learned counsel appearing on behalf of the appellant has not been accepted by the Court and the Court finds that there is no error in the said finding. 8. As such, Misc. Appeal No. 44 of 2025 is dismissed. 9. The statutory amount deposited by the Insurance Company will be transmitted back to the learned court concerned, which will be utilized in satisfying the Award in favour of the claimants. 10. Pending petition, if any, also stands disposed of accordingly.