JAYENDRA HARIVADAN MODI,AHMEDABAD vs. INCOME TAX OFFICER,WARD 7(2)(1), AHMEDABAD

ITA 770/AHD/2026Status: DisposedITAT Ahmedabad20 July 2026AY 2020-216 pages
AI SummaryAllowed

What were the facts?

The assessee received compensation under BSNL VRS-2019 and inadvertently did not claim exemption under Section 10(10B) in the return. The CIT(A) dismissed the appeal as barred by limitation without adjudicating on merits.

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 Assessing Officer was directed to grant the exemption and refund due.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal as time-barred without deciding the exemption claim on merits, and whether the BSNL VRS compensation is exempt under Section 10(10B).

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, SMC” BENCH, AHMEDABAD

Per Rahul Chaudhary, Judicial Member:

1.

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)-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 off by way of a common order

2.

We would first take up ITA No.77

The order continues below.

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