This paper presents a dual-band polarization dependent phase gradient metasurface (PGMS) lens based on phase compesation method. The proposed metasurface (MTS) consists of a multi-layered unitcell with elliptical structures encircled by a square loop. Owing to the elliptical shape, the unitcell produces an independent phase control for different polarizations of incident wave at two operating frequencies. The present work is aimed to design a dual band gain enhancement MTS lens antenna in the broadside direction at 10 GHz and 12 GHz. The proposed MTS is designed by one-to-one spatial phase mapping with major and minor axes of the elliptical unitcell at 10 and 12 GHz for x- and y-polarized incident waves, respectively. The performance of the MTS is validated by placing two linearly polarized patch antennas operating at 10 GHz and 12 GHz at the focal distance. The simulation and measured results show a gain enhancement of 10 dB in the frequency range of [9.5-10.1] GHz and [11.6-12.1] GHz for x- and y-polarized waves, respectively.