AVADUTHA RAMESH,MALKAJGIRI vs. INCOME TAX OFFICER, WARD-1, SANGAREDDY

ITA 2174/HYD/2026Status: DisposedITAT Hyderabad07 August 202613 pages
AI SummaryAllowed

What were the facts?

Assessees, former BSNL employees, received ex-gratia compensation under VRS-2019. They initially claimed a ₹5,00,000 exemption under Section 10(10C) and later sought full exemption under Section 10(10B) after significant delays in filing appeals.

What did the Tribunal hold?

The Tribunal held that the ex-gratia compensation received under BSNL VRS-2019 is eligible for exemption under Section 10(10B) of the Act. However, the Assessing Officer was directed to verify the eligibility of each assessee, particularly if they qualify as a 'workman' under the said section.

What were the issues?

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

Which sections of the Income-tax Act were involved?

Section 10(10C),Section 10(10B),Section 143(1),Section 119(2)(b)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A/B/SM‘ Bench, Hyderabad "ी रिवश सूद,"ाियक सद" एवं "ी मधुसूदन साविड़या लेखा सद" सम" | Before Shri Ravish Sood, Judicial Member A N D Shri Madhusudan Sawdia, Accountant Member S.No Appeal in ITA Appellant Respondent Appeal Appealed No. & A.Y.

against the order & Date of order 1 1208/Hyd/2026 Srimathi Income Tax Addl/JCIT(A)-5 2020-21 Chellaswamy, Officer, Ward Chennai, Hyderabad 13(1), Hyderabad 13/02/2026 PAN:ADKPC2519B 2 1209/Hyd/2026 -do- -do- -do- 2021-22 3 1224/Hyd/2026 Sharath Chander Income Tax Addl/JCIT(A)-2 2021-22 Loka, Siddipet Officer, Kolkata, PAN:ABOPL7774K Ward-1, Siddipet 13.02.2026 4 1530/Hyd/2026 Arun Kumar Income Tax Addl/JCIT(A)-2 2020-21 Battina, Officer, Ward- Kolkata, Hyderabad 13(1), Hyderabad 24.02.2026 PAN:AGOPB2913M 5 1531/Hyd/2026 -do- -do- -do- 2021-22 6 1989/Hyd/2026 Banapuram -do- Addl/JCIT(A)-4, 2020-21 Ramesh, Delhi, Hyderabad 28.04.2026 PAN:ACPPB6710M 7 1990/Hyd/2026 -do- -do- Addl/JCIT(A)-4, 2021-22 Delhi, 26.05.2026 8 2131/Hyd/2026 Juluru Brahma -do- Addl/JCIT(A)-2 2021-22 Chary, NAGPUR, Ranga Reddy 30.04.2026 PAN: ABFPJ6091A 9 1329/Hyd/2026 Rammohan Koppu Income

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