THOMAS MATHEW,AHMEDABAD vs. INCOME TAX OFFICER, WARD 7(2)(1), AHMEDABAD

ITA 1325/AHD/2026Status: DisposedITAT Ahmedabad27 July 2026AY 2021-225 pages
AI SummaryPartly Allowed

What were the facts?

The assessee received compensation under BSNL VRS-2019 and inadvertently offered it to tax. The CIT(A) dismissed the appeal against the assessment order due to delay, without adjudicating on merits. The assessee sought condonation of delay and adjudication of the exemption claim.

What did the Tribunal hold?

The Tribunal held that the compensation received under BSNL VRS-2019 is exempt under Section 10(10B) of the Act. The delay in filing the appeal before the CIT(A) was condoned, and the Assessing Officer was directed to grant the refund.

What were the issues?

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

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147,Section 250,Section 10(10B),Section 143(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SMC” BENCH, AHMEDABAD

Per Rahul Chaudhary, Judicial Member:

1.

This appeal has been preferred by the Assessee against the Order, dated 12/01/2026, passed by The Commissioner of Income Tax, Appeal ADDL/JCIT (A)-7 Delhi [hereinafter referred to as the ‘CIT(A)’] whereby the Learned CIT(A) had dismissed the appeal against the Assessment Order, dated 28/11/2019 passed under Section 143(3) read with Section 147 of the Income Tax Act, 1961 [hereinafter referred to as ‘the Act’] for the Assessment year 2011- 2012. 2. The grounds raised by the Assessee read as under:

1.

The Learned CIT(A) erred in law in dismissing the appeal under section 25

The order continues below.

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