SEEMA ARORA,DELHI vs. ADDL/JCIT (A), HYDERABAD

ITA 6166/DEL/2026Status: DisposedITAT Delhi08 September 2026AY 2020-218 pages
AI SummaryRemanded

What were the facts?

The assessee received Rs. 13,72,791/- under MTNL VRS-2019 and claimed an exemption of Rs. 5,00,000/-. The assessee later realized the compensation might be eligible for full exemption under Section 10(10B) as retrenchment compensation.

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before the CIT(A) as the reasons provided were reasonable and sufficient. The matter was restored to the file of the CIT(A) for adjudication on merits.

What were the issues?

Whether the compensation received under the MTNL VRS-2019 is to be treated as retrenchment compensation under Section 10(10B) and whether the delay in filing the appeal before the CIT(A) should be condoned.

Which sections of the Income-tax Act were involved?

Section 10(10B),Section 10(10C),Section 143(1),Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI

Before: MS. MADHUMITA ROY & SHRI NAVEEN CHANDRA

PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:

This appeal is filed by the Assessee against the order of The Commissioner Of Income Tax, Appeal Addl/Jcit (A)-3 Hyderabad vide order dated 31-Mar-2026 arising out of the assessment order passed by ITA 6166/DEL/2026 SEEMA ARORA

the Assessing Officer (hereinafter referred to as “the AO”) i.e., ADIT CPC- Bengaluru u/s 143(1) of

The order continues below.

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