SHYAMAL KUMAR KOLLAY,HOWRAH vs. ITO WARD 61(3) KOLKATA, KOLKATA

ITA 2237/KOL/2026Status: DisposedITAT Kolkata10 September 2026AY 2020-2110 pages
AI SummaryRemanded

What were the facts?

The assessee's appeal was delayed by 290 days due to a medical emergency. The Assessing Officer made additions for retirement benefits and disallowed deductions, which were confirmed by the CIT(A). The assessee claimed double taxation of ex-gratia payment, non-granting of exemption on gratuity and leave salary, and arbitrary disallowance of Section 80C deduction.

What did the Tribunal hold?

The Tribunal condoned the delay and admitted the appeal. It found that the assessee had a prima facie case for claiming exemptions and set aside the orders of the AO and CIT(A). The matter was restored to the AO for de novo assessment, with directions to delete certain additions and grant claimed exemptions.

What were the issues?

The key issues were whether ex-gratia payments, gratuity, and leave salary were correctly taxed or exempt, and whether deductions under Section 80C were rightly disallowed. The validity of penalty proceedings under Section 270A was also questioned.

Which sections of the Income-tax Act were involved?

Section 17(1),Section 10(10),Section 10(10AA),Section 80C,Section 270A,Section 10(10C),Section 143(3),Section 144B,Section 250,Section 271F

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA ‘SMC’ BENCH AT KOLKATA

Before: SHRI YOGESH KUMAR US & SHRI RAKESH MISHRA

For Appellant: Adv. प्रत्यर्थी के ओर से/

PER RAKESH MISHRA, ACCOUNTANT MEMBER:

This appeal filed by the assessee is against the order of the Commissioner of Income Tax (Appeals)-NFAC, Delhi [hereinafter referred to as Ld. 'CIT(A)'] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') for AY 2020-21 dated 03.06.2025. ITA No(s). 2237/KOL/2026 Assessment Year(s) 2020-21 Shyamal Kumar Kollay.

1.

1 The Registry has

The order continues below.

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