VITTAL NAYAK ULLAL,MANGALORE vs. ITO WARD 1(1) MANGALORE, MANGALORE

ITA 1122/BANG/2026Status: DisposedITAT Bangalore27 July 2026AY 2020-218 pages
AI SummaryAllowed

What were the facts?

The assessee's appeal before the CIT(A) was dismissed as time-barred due to a delay of 1540 days. The assessee sought exemption for gratuity and retirement compensation received under a BSNL VRS scheme, which was initially restricted to ₹5,00,000.

What did the Tribunal hold?

The Tribunal held that the CIT(A) ought to have condoned the delay, considering the bona fide reasons and numerous similar cases where delays were condoned. The Tribunal also ruled that the entire compensation received under the BSNL VRS, 2019 is exempt under Section 10(10B).

What were the issues?

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

Which sections of the Income-tax Act were involved?

Section 10(10B),Section 10(10C)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BANGALORE BENCHES, BANGALORE

Before: SHRI PRASHANT MAHARISHI

PER SHRI PRASHANT MAHARISHI, VICE PRESIDENT:

1.

The assessee has filed this appeal for assessment year 2020-21 against the order of the Commissioner of Income Tax (Appeals), Guwahati, dated 22 January 2026. The learned CIT(A) dismissed the assessee’s appeal against the intimation issued under section 143(1) of the Income-tax Act, 1961, as time-barred by refusing to

The order continues below.

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