SMRITI BAROI,GUWAHATI vs. ITO WARD 1(2), GUWAHATI, GUWAHATI

ITA 479/GTY/2026Status: DisposedITAT Guwahati08 September 2026AY 2020-2112 pages
AI SummaryAllowed

What were the facts?

The assessees, ex-BSNL employees, received compensation under the BSNL VRS-2019 scheme. They initially offered this compensation for taxation due to a lack of awareness regarding exemption provisions. Subsequently, upon learning of favorable ITAT rulings, they sought exemption.

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeals before the CIT(A) and directed the Assessing Officer to grant exemption for the retrenchment compensation and accumulated leave encashment received under the BSNL VRS-2019 scheme.

What were the issues?

Whether compensation received under BSNL VRS-2019 is eligible for exemption under Section 10(10B) and whether delay in filing appeals should be condoned.

Which sections of the Income-tax Act were involved?

Section 10(10B),Section 10(10AA),Section 143(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, GUWAHATI ‘DB’ BENCH

Before: SHRI LAXMI PRASAD SAHU & SHRI YOGESH KUMAR U.S

For Appellant: Shri Abhijit Dey, AR
For Respondent: Shri M.C. Omi Ningshen, CIT, DR
Hearing: 02.09.2026Pronounced: 08.09.2026

PER BENCH:

All the captioned Appeals filed by the different Assessees against the order passed u/s 250 of the Income Tax Act, 1961(hereinafter referred to as “the Act”) by the Ld. Addl./Joint Commissioner of Income Smriti Baroi Vs. ITO Ward-1(2), Guwahati and connected matters Tax (Appeals) [hereinafter referred to as “the Ld. CIT(A)”]. On going through the Grounds of the Assessees, we noticed that the issues raised by the different Assessees are common in nature excep

The order continues below.

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