NAYANKUMAR RAOJIBHAI PATEL,NADIAD vs. ITO, WARD 1, NADIAD, KHEDA,GUJARAT

ITA 1275/AHD/2026Status: DisposedITAT Ahmedabad06 July 2026AY 2021-227 pages
AI SummaryAllowed

What were the facts?

The assessee, a former BSNL employee, received compensation under a Voluntary Retirement Scheme (VRS) which was offered to tax due to lack of awareness of exemption provisions. The CIT(A) dismissed the appeals, directing the assessee to approach the authority under section 119(2)(b) for condonation.

What did the Tribunal hold?

The Tribunal held that the compensation received under the BSNL VRS-2019 scheme is eligible for exemption under Section 10(10B) of the Income Tax Act. The Assessing Officer was directed to grant the relief to the assessee.

What were the issues?

Whether compensation received under a VRS scheme is eligible for exemption under Section 10(10B) even if not claimed in the original return, and whether appellate authorities can adjudicate such claims.

Which sections of the Income-tax Act were involved?

Section 10(10B),Section 250,Section 119(2)(b),Section 251

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD

Before: SHRI SANJAY GARG

For Appellant: Shri VS Gohil, A.R
Hearing: 30/06/2026

The captioned both appeals relate to the same assessee and are against separate orders passed by the Ld. Commissioner of Income Tax (Appeals)-3, Hyderabad (hereinafter referred to as “CIT(A)”), both dated 28.03.2026 passed under Section 250 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) and relates to Assessment Year (A.Y.) 2020-21 & 2021-22. ITA Nos.1274 & 1275/Ahd/2026[Nayankumar Raojibhai Patel vs. ITO] A.Ys. 2020-21 & 2021-22 - 2 –

2.

The assessee in ITA No.1274/Ahd/2026 for A.Y. 2020-21 has taken following ground

The order continues below.

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