DILIPKUMAR HARILAL TANIYA,SURAT vs. INCOME TAX OFFICER WARD 2(3)(6), SURAT, INCOME TAX OFFICE, SURAT

ITA 300/SRT/2026Status: DisposedITAT Surat16 July 2026AY 2021-202212 pages
AI SummaryAllowed

What were the facts?

The assessee received ex-gratia payments under a Voluntary Retirement Scheme (VRS) from BSNL and initially offered them to tax. Later, upon learning that such payments might be exempt under Section 10(10B), the assessee sought exemption, but the appeals to the CIT(A) were dismissed due to delay.

What did the Tribunal hold?

The Tribunal condoned the delay in filing appeals before the CIT(A) due to the assessee's lack of awareness of the legal position. It held that the VRS compensation received by BSNL employees is in the nature of retrenchment compensation eligible for exemption under Section 10(10B).

What were the issues?

Whether the delay in filing appeals before the CIT(A) was justifiable, and whether compensation received under BSNL's VRS-2019 scheme qualifies for exemption under Section 10(10B) as retrenchment compensation.

Which sections of the Income-tax Act were involved?

Section 10(10B),Section 10(10C),Section 143(1),Section 154

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SURAT BENCH, SURAT

Before: MS. SUCHITRA KAMBLE & SHRI B.M. BIYANI

For Appellant: Shri Vipul S Gohil, AR
For Respondent: Shri Ashish Kumar, Sr. DR
Hearing: 23.06.2026Pronounced: 16.07.2026

Per B.M. Biyani, A.M.: The captioned two (2) appeals are filed by assessee; the details of these appeals are as under:

(i) ITA 316/SRT/2026 is directed against the order of first appeal dated 17.02.2026 passed by learned (Appeals)-Addl/JCIT(A)-1, Jaipur [“Ld. CIT(A)”], which in turn arise out of intimation of assessment dated

Dilipkumar Harilal Tania ITA Nos. 300 & 316/Srt/2026 – AY 2021-22 & 2020-21

13.12.

2020 passed by learned CPC, Bengaluru [“AO”] u/s 143(1) of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2020-21. (ii) ITA 300/SRT/2026 is directed against the order of first appeal dated 17.02.2026 pass

The order continues below.

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