VINOD KUMAR MADAN,HISAR vs. INCOME TAX OFFICER, WARD-1, HISAR

ITA 4699/DEL/2026Status: DisposedITAT Delhi15 July 2026AY 2021-2210 pages
AI SummaryAllowed

What were the facts?

The assessee received a sum under the BSNL Voluntary Retirement Scheme, 2019 and claimed exemption under Section 10(10B) of the Income Tax Act. The CIT(A) refused to condone the delay in filing appeals and also did not entertain the claim.

What did the Tribunal hold?

The Tribunal held that the amount received under the BSNL VRS 2019 is in the nature of retrenchment compensation and eligible for exemption under Section 10(10B) of the Act, being a capital receipt exempt from tax. The CIT(A)'s findings were set aside.

What were the issues?

Whether the compensation received under the BSNL Voluntary Retirement Scheme, 2019 qualifies for exemption under Section 10(10B) as retrenchment compensation, and whether the delay in filing appeals should be condoned.

Which sections of the Income-tax Act were involved?

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

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “SMC” NEW DELHI

Before: SH. SATBEER SINGH GODARA

For Appellant: Adv. and Ms. Ravjot Kaur, C.A
Hearing: 02.06.2026Pronounced: 02.06.2026

These assessee’s twin appeals ITA No. 4698 and 4699/Del/2026 for Assessment Years: 2020-21 & 2021-22, arise against the Commissioner of Income Tax, Appeal Addl./JCIT(A)-7 Delhi [in short, the “Addl./JCIT(A)”], Delhi’s DIN and Order Nos. ITBA/APL/S/250/2025-26/1086584506(1), dated 26.02.2026, involving proceedings under section 143(1) of the Income Tax Act, 1961 (hereinafter referred to as the ‘the Act’).

Heard both the parties. Case files perused.

2.

It emerges during the course of hearing that the learned CIT(A)/NFAC has refused to condone the delay in institution of the assessee’s both lower appeals filed on 11.12.2025 against the CP

The order continues below.

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