DEVANAND BUDHAJI KUHAD,AHMEDABAD vs. INCOME TAX OFFICER, AHMEDABAD

ITA 694/AHD/2026Status: DisposedITAT Ahmedabad10 July 2026AY 2021-226 pages
AI SummaryAllowed

What were the facts?

The assessee received ex-gratia compensation under a BSNL VRS scheme and claimed partial exemption under Section 10(10C) in his return. The CPC did not allow this exemption. The assessee appealed to the CIT(A) with a delay, which was dismissed.

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal and allowed the assessee's claim for exemption, following a previous ITAT decision on the same VRS scheme. The Tribunal held that bona fide ignorance of legal provisions constitutes sufficient cause for delay.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) was sufficiently caused, and whether the compensation received under the BSNL VRS-2019 scheme is exempt under Section 10(108).

Which sections of the Income-tax Act were involved?

Section 10(108),Section 249(3),Section 10(10C),Section 143(1),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD

Before: DR. B.R.R. KUMAR, VICE-SHRI RAHUL CHAUDHARY

For Appellant: Shri Samir Parikh, AR
For Respondent: Shri Veerabadram Vislavath, Sr.DR
Hearing: 02.07.2026Pronounced: 10.07.2026

PER DR. B.R.R. KUMAR, VICE-PRESIDENT:

- The captioned two appeals have been filed by the Assessee against the separate orders dated 20.02.2026 & 23.06.2026 passed by the Ld. Commissioner of Income Tax (Appeals), ADDL/JCIT (A) Thane, (hereinafter referred to as ‘Ld. CIT (A)’ in short), under Section 250 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’ in short) for Assessment Years 2020-21 & 2021-22. Since the issues involved in both the appeals are common and identical, we extract the grounds of appeal raised in ITA No.693/Ahd/2026 for Assessment Year 2020-21 for the purpose of adjudication. T

The order continues below.

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