SHAILESH MOHANBHAI DADHANIA,RAJKOT vs. ITO WD 2(2)(3) RAJKOT, INCOME TAX OFFICE, RAJKOT

ITA 480/RJT/2026Status: DisposedITAT Rajkot29 July 2026AY 2020-20213 pages
AI SummaryRemanded

What were the facts?

The assessee received compensation under a Voluntary Retirement Scheme (VRS) which was eligible for tax exemption. However, the assessee inadvertently claimed exemption for only Rs. 5,00,000, offering the balance to tax. Upon realizing the mistake, the assessee appealed to the CIT(A) for the full exemption.

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before the CIT(A) and restored the matter to the CIT(A) for adjudication on merits. The CIT(A) was directed to decide the issue after providing the assessee an opportunity of being heard.

What were the issues?

Whether the delay in filing an appeal before the CIT(A) should be condoned when the assessee made an inadvertent mistake in claiming tax exemption, and whether the appeal should be decided on merits.

Which sections of the Income-tax Act were involved?

Section 10(10B),Section 143(1),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Rajkot Bench, Rajkot

Before: Dr. Arjun Lal Saini & Shri Sonjoy Sarma

For Appellant: Shri Kumar Pandya, Ld. AR
For Respondent: Shri Arbind Kumar Mishra, Ld. Sr. DR
Hearing: 29/06/2026Pronounced: 29/07/2026

Per, Shri Sonjoy Sarma, JM: Captioned appeal filed by the assessee, pertaining to Assessment Year (AY) 2020-21, is directed against the order under section 250 of the Income-tax Act, 1961 [hereinafter referred to as ‘the Act’] passed by the Commissioner of Income Tax (Appeal) [hereinafter referred to as ‘Ld.CIT(A)’], dated 10.03.2026, which in turn arises out of an order passed by assessing officer u/s. 143(1) of the Act, dated 28.08.2021.

The order continues below.

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