PRABIR KUMAR HAIT,WEST BENGAL vs. INCOME TAX OFFICER WARD 52(1), KOLKATA, CALCUTTA

ITA 2070/KOL/2026Status: DisposedITAT Kolkata05 August 2026AY 2021-2221 pages
AI SummaryAllowed

What were the facts?

Assessees received compensation under the BSNL VRS-2019 scheme and initially offered it to tax due to lack of awareness of exemption provisions. They later sought exemption based on a favorable ITAT ruling.

What did the Tribunal hold?

The Tribunal held that the compensation received under the BSNL VRS-2019 scheme is eligible for exemption under Section 10(10B) of the Income Tax Act, 1961. The delay in filing appeals before the CIT(A) was condoned, and the Assessing Officer was directed to grant the exemption.

What were the issues?

Whether compensation received under BSNL VRS-2019 is exempt under Section 10(10B) and whether the delay in claiming such exemption can be condoned.

Which sections of the Income-tax Act were involved?

Section 10(10B),Section 10(10AA),Section 250

AI-generated summary — verify with the full judgment below

IN THE INCOME TAX APPELLATE TRIBUNAL ‘SMC’ BENCH, KOLKATA BEFORE SHRI YOGESH KUMAR U.S, JUDICIAL MEMBER AND SHRI GOPALAN GURUSAMY, ACCOUNTANT MEMBER ITA Nos. 1452 & 1453/KOL/2026 Assessment Years: 2020-21 & 2021-22 Ananga Mohan Das Vs. ITO, Ward-42(1), 98 Rajdanga Gold Park, Murshidabad Neelachal Abasan, Uttara H-3, Kolkata-700107 [PAN: ACPPD9986M] APPELLANT RESPONDENT

Appellant by : Shri Sujit Basu, Shri Rajib Mukherjee, Shri Sudip Dey and Shri Goutam Chanda, ARs Respondent by : Shri Ambrish Mishra, DR

ITA Nos. 1250 & 1251/KOL/2026 Assessment Years: 2020-21 & 2021-22 Prabir Datta Vs. ITO, Ward-1(4), Siliguri N.L. Basu Sarani College para Siliguri-734001 [PAN: ACTPD8268Q] APPELLANT RESPONDENT Assessment Year: 2021-22 Sankar Kumar Mandal Vs. ITO, Ward-27(3), Haldia Dharinda, Ward No.20, Tamluk, East Midnapur, PIN-721636 [PAN: AEAPM6628J] APPELLANT RESPONDENT

ITA Nos.1452-1453, 1250-1251, 1454, 1455, 1460, 1461, 1489, 1490, 1491, 1535, 1536, 1608, 1797,1798, 1875, 1876, 1537, 2005, 1778, 2015, 2070 & 2081/KOL/2026 Ananga Mohan Das Vs. ITO Ward-42(1), Murshidabad & other connected matters Assessment Year: 2020-21 Tapan Das Vs. ITO, Ward-27(1), Haldia Contai Telephone Exchange, PO-C

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