MULIMANI NAGARATHNA,BANGALORE vs. ITO, WARD 3(3)(1), BLR, BANGALORE

ITA 1776/BANG/2026Status: DisposedITAT Bangalore24 July 2026AY 2020-2117 pages
AI SummaryAllowed

What were the facts?

The appeals involved various assessees challenging orders from the NFAC, Delhi, primarily concerning the taxability of retrenchment compensation and leave encashment. Many appeals were dismissed by the NFAC on grounds of limitation or maintainability.

What did the Tribunal hold?

The Tribunal held that the NFAC's dismissal on technical grounds like limitation and maintainability was incorrect. It allowed the appeals, granting the assessees the benefit of exemption for retrenchment compensation under Section 10(10B) and full leave encashment under Section 10(10AA) of the Income Tax Act.

What were the issues?

Whether the NFAC erred in dismissing appeals on grounds of limitation and maintainability, and whether assessees are entitled to exemptions for retrenchment compensation and leave encashment.

Which sections of the Income-tax Act were involved?

Section 10(10B),Section 10(10AA),Section 154,Section 119(2)(b)

AI-generated summary — verify with the full judgment below

IN THE INCOME TAX APPELLATE TRIBUNAL ‘SMC’ BENCH : BANGALORE

BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER

Assessment Appeal No. Appellant Respondent Year Jyothi Selvaraju, C-1005, Cassia, Brigade Millenium, The Income Tax ITA No. Puttenahalli Main Road, Officer, 2020-21 1742/Bang/2026 J P Nagar, Ward – 2(1), S.O. Bangalore South, Bangalore. Bangalore – 560 078. PAN: AHEPS3387F Jaiprakash, No. 22, ARIVU, Pragathi Layout, The Income Tax ITA No. 14th Cross, Officer, 2020-21 1743/Bang/2026 Hebbal Kempapura S.O., Ward – 2(1)(1), Bangalore North, Bangalore. Bangalore – 560 024. PAN: AEJPJ0160M Shrinivas Govind Raikar, No. 452, 2nd Floor, 2nd Cross, The Income Tax Kadambi School Road, ITA No. Officer, Bangalore North, 2021-22 1745/Bang/2026 Ward – 3(3)(1), Basaveshwaranagar S.O., Bangalore. Bangalore – 560 079. PAN: AAQPR7686F

Vedavathi Kakkebettu, D.No. 5-31-2, Sri Ganesh The Income Tax 2020-21 ITA Nos. 1757 & Kripa, Tenkila, Kasaba, Officer, & 1778/Bang/2026 Puttur, Dakshina Kannada, Ward – 1, 2021-22 Puttur – 574 201. Puttur. PAN: AKKPK5167A

Mulimani Nagarathna, 1518/4, B Block, 9th Main, The Income Tax ITA No. 23rd Cross, Officer, 2020-21

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