Step 1: Understanding the Concept
Lenticels are lens-shaped pores in the periderm that allow gas exchange. They form from the phellogen during secondary growth.
Step 2: Where they occur
They are found in the bark of old stems, in roots of dicots with secondary growth, and on the pericarp of some woody fruits.
Step 3: Conclusion
Leaves have no periderm and exchange gases through stomata, so lenticels are absent in leaves.
Final Answer:
Lenticels are absent in leaves.
\[ \boxed{\text{(C) }\text{leaves}} \]