KESARKAR VITTAL SATHYA NARYANA RAO,BANGALORE vs. ITO WARD 1 TUMKURU, TUMKUR

ITA 2440/BANG/2026Status: DisposedITAT Bangalore12 August 2026AY 2020-2114 pages
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What were the facts?

The assessee claimed exemption for ex-gratia compensation under BSNL VRS and leave encashment. The CIT(A) dismissed the appeal due to a significant delay, without condoning it. The assessee appealed to the ITAT.

What did the Tribunal hold?

The ITAT condoned the delay in filing the appeal before the CIT(A), finding the reasons to be bona fide and reasonable. The Tribunal allowed the exemption for ex-gratia compensation under Section 10(10B) and leave encashment under Section 10(10AA).

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned, and whether the ex-gratia compensation and leave encashment received under BSNL VRS are eligible for full exemption.

Which sections of the Income-tax Act were involved?

Section 10(10B),Section 10(10AA)

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Heard together (2 matters)

ITA 2440/BANG/2026
ITA 2438/BANG/2026

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

आयकर अपीलीय अधिकरण, बेंगलुरू पीठें, बेंगलुरू INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCHES, BANGALORE BENCH: A BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA 2440/BANG/2026 निर्धारण वर्ा/Assessment Year: 2020-21) BENGALURU-572101, BENGALURU-560037, KARNATAKA KARNATAKA अपीलधर्थी Appellant प्रत्यर्थी Respondent

Permanent Account Number of Assessee: AQKPS4417M

अपीलधर्थी द्वारा/Appellant represented by: Shri Shambu Sharma H CA प्रत्यर्थी द्वारा/Respondent represented by: Sri. Ganesh R Gale, Standing Counse for Department

ITA 2438/BANG/2026 निर्धारण वर्ा/Assessment Year: 2020-21) ASHOK ITO WARD 1 TPS CHANABASAPPA BIJAPUR AWATI ATHANI ROAD,BIJAPUR H NO 41 BAZAAR COLONY,BIJAPUR BIJAPUR-586101, Vs. BAGALKOT ROAD, KARNATAKA BENGALURU-586101, KARNATAKA अपीलधर्थी Appellant प्रत्यर्थी Respondent

Permanent Account Number of ACTPA0090P Assessee:

अपीलधर्थी द्वारा/Appellant Shri Shambu Sharma H CA represented by: Sri. Ganesh R Gale, प्रत्यर्थी द्वारा/Respondent Standing Counse for represented by: Dep

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