CHAMPABEN PRAVINSINGH GARASIYA,AHMEDABAD vs. INCOME TAX OFFICER,WARD 7(2)(1), AHMEDABAD

ITA 696/AHD/2026Status: DisposedITAT Ahmedabad27 July 2026AY 2021-226 pages
AI SummaryAllowed

What were the facts?

The assessee claimed exemption under Section 10(10B) for compensation received under BSNL VRS-2019, which was not claimed in the original return. The CIT(A) dismissed the appeal as barred by limitation.

What did the Tribunal hold?

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

What were the issues?

Whether 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 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:

These are two appeals filed by the same Assessee against two separate orders passed by the Learned Commissioner of Income Tax, Appeal ADDL/JCIT (A)-3 Chennai [hereinafter referred to as ‘the CIT(A)’] for the Assessment Years 2020-2021 and 2021-2022. Since the issues involved in both the appeals are common and arise from the same factual matrix, both the appeal were heard together and are therefore, being disposed by way of a common order.

1.2.

We would first take up ITA No.695/AHD/2026 pertaining to Assessm

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 10(10B)

All 1,303 judgments and leading authorities on Section 10(10B) →

Recent GST High Court judgments

Search GST case law →