AJITHA CHANDRAMOHAN NAIR,AHMEDABAD vs. ITO, WARD 7(2)(1), AHMEDABAD, AHMEDABAD

ITA 749/AHD/2026Status: DisposedITAT Ahmedabad13 August 2026AY 2020-218 pages
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What were the facts?

The assessee received compensation under BSNL VRS-2019 and claimed exemption under Section 10(10B) and Section 10(10AA) of the Income Tax Act. The CIT(A) dismissed the appeal as barred by limitation, refusing to condone the delay.

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal, holding that the compensation received under BSNL VRS-2019 is exempt under Section 10(10B) and directing the AO to grant the benefit of exemption under Section 10(10AA) after verification.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned and whether compensation received under BSNL VRS-2019 is exempt under Section 10(10B) and Section 10(10AA).

Which sections of the Income-tax Act were involved?

Section 10(10B),Section 10(10AA),Section 143(1),Section 249(3),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SMC” BENCH, AHMEDABAD

Heard together (2 matters)

ITA No.749/AHD/2026
ITA No.750/AHD/2026

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

Per Rahul Chaudhary, Judicial Member:

1.

These are two appeals filed by the same Assessee against two separate Orders passed by the Learned Commissioner of Income Tax – Appeals ADDL/JCIT(A)-1, Visakhapatnam [hereinafter referred to as ‘the CIT(A)’] for the Assessment Years 2020-2021 and 2021-2022. Since the issues involved in both the appeals are common and arise from the same factual matrix, both the appeal were heard together and are therefore, being disposed by wa

The order continues below.

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