RAMESH DAGADU MAULE,NASHIK vs. ITO WARD 2(1),NASHIK, NASHIK

ITA 3176/PUN/2026Status: DisposedITAT Pune23 September 2026AY 2020-217 pages
AI SummaryAllowed

What were the facts?

The assessee received ex-gratia compensation under the BSNL VRS 2019 and claimed exemption under Section 10(10B) of the Income Tax Act. The CIT(A) dismissed the appeal due to delay without condoning it.

What did the Tribunal hold?

The Tribunal condoned the delay, holding that the ex-gratia compensation under BSNL VRS 2019 is in the nature of retrenchment compensation and is exempt from tax under Section 10(10B). The CIT(A)'s order was set aside.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned and whether the ex-gratia compensation received under BSNL VRS 2019 is taxable.

Which sections of the Income-tax Act were involved?

Section 10(10B),Section 10(10C),Section 250,Section 143(1),Section 249(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH “A”

Before: SHRI PAVAN KUMAR GADALE & SHRI Dr. DIPAK P. RIPOTE

For Appellant: Shri Anup Ashok Laddha.AR
For Respondent: Shri Abhay Sadashiv

PER BENCH : These two appeals are filed by the assessee against the separate orders of the AddL/JCIT(A)-2 Guwahati passed u/sec 250 of the Income Tax Act, 1961 (‘the Act’). The assessee has raised the grounds of appeal challenging the orders of the Addl./JCIT(A) in not condoning the delay in filing the appeal and the CIT(A) erred in not holding that the ex-gratia compensation under the BSNL VRS2019 is in the nature of not liable to tax under section10(10B) of the Act.

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At the

The order continues below.

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