INCOME TAX OFFICER, PATIALA vs. ANGREJ SINGH, BAHADURGARH

ITA 944/CHANDI/2026Status: DisposedITAT Chandigarh17 August 2026AY 2020-214 pages
AI SummaryDismissed

What were the facts?

The assessee claimed exemption under Section 10(10C) for VRS compensation received from BSNL. Initially, the assessee claimed partial exemption but later sought full exemption. The CIT(A) allowed the full exemption, leading to the revenue's appeal.

What did the Tribunal hold?

The Tribunal held that the revenue's appeal was not maintainable due to the tax effect being below the prescribed limit as per CBDT Circular No. 05/2024. No exceptions to the circular were demonstrated.

What were the issues?

Whether the revenue's appeal is maintainable before the ITAT given the low tax effect and the applicability of CBDT Circular No. 05/2024.

Which sections of the Income-tax Act were involved?

Section 10(10C),Section 250,Section 154

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, CHANDIGARH

Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM & HON’BLE SHRI RAJESH DAMODARLAL SHARMA, JM

RAJESH DAMODARLAL SHARMA (Judicial Member)

1.

Aforesaid appeal by revenue for Assessment Year (AYs) 2020-21 arises out of an order of Ld. Addl. / Joint Commissioner of Income Tax (Appeals)-1, Guwahati [CIT(A)] passed U/s 250 on 20.02.2026 in the matter of an rectification order passed u/s 154 on 02.02.2026. The brief facts are that the assessee opted for Voluntary Retirement Scheme (VRS) of BSNL in the year 2019 and received compensation /

ex-gratia amount of Rs. 8,14,456/-. The assessee claimed exemption u/s 10(1

The order continues below.

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