HARSHADBHAI NATAVARLAL MODI,AHMEDABAD vs. INCOME TAX OFFICER WARD 7(2)(1), AHMEDABAD, INCOME TAX OFFICE, VEJALPUR

ITA 644/AHD/2026Status: DisposedITAT Ahmedabad08 September 2026AY 2020-20219 pages
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What were the facts?

The assessees received compensation under BSNL VRS-2019, which they initially declared as taxable due to ignorance of law and lack of professional guidance. They later became aware of the exemption under Section 10(10B) and filed appeals with a significant delay.

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeals, holding that the compensation received under BSNL VRS-2019 is exempt under Section 10(10B). The Assessing Officer was directed to grant refunds accordingly.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned due to bonafide ignorance of law, and whether compensation received under BSNL VRS-2019 is exempt under Section 10(10B).

Which sections of the Income-tax Act were involved?

Section 10(10B),Section 249(3),Section 250

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Heard together (3 matters)

ITA 641/AHD/2026
ITA 642/AHD/2026
ITA 644/AHD/2026

Read from the judgment's own cause title. This page is filed under one of them.

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER AND SHRI SANJAY KUMAR, JUDICIAL MEMBER

1.

ITA 641/AHD/2026 (िनधा"रण वष"/Assessment Year: 2020-2021) Maharukh Soli Manager Income Tax Office Ward 7(2)(1), A-501, Avani Apartment,, B/S. Ahmedabad-380051 Ahmedabad-380007, Gujarat अपीलाथ" Appellant ""थ" Respondent PAN of Assessee: ACXPM8499C अपीलाथ" "ारा/Appellant represented by: Shri Vipul Gohil, AR ""थ" "ारा/Respondent represented by: Shri Rakesh Rathi, Sr. Dr.

2.

ITA 642/AHD/2026 (िनधा"रण वष"/Assessment Year: 2021-2022) Maharukh Soli Manager Income Tax Office Ward 7(2)(1), A-501, Avani Apartment,, B/S. Ahmedabad-380051 Ahmedabad-380007, Gujarat अपीलाथ" Appellant ""थ" Respondent PAN of Assessee: ACXPM8499C अपीलाथ" "ारा/Appellant represented by: Shri Vipul Gohil, AR ""थ" "ारा/Respondent represented by: Shri Rakesh Rathi, Sr. Dr.

3.

ITA 644/AHD/2026 (िनधा"रण वष"/Assessment Year: 2020-2021) Harshadbhai Natavarlal Modi Income Tax Office Ward 7(2)(1), 8 Surdhara Society, Nr Dolphin Ahmedabad-380051 Cir

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