DHIR SINGH,PINJORE vs. ITO, WARD 1, PANCHKULA

ITA 27/CHANDI/2026Status: DisposedITAT Chandigarh06 July 2026AY 2017-183 pages
AI SummaryAllowed

What were the facts?

The assessee, a former employee of HMT Ltd., received compensation upon the closure of the Tractor Division. The Assessing Officer treated this as voluntary retirement compensation under Section 10(10C), limiting the exemption. The CIT(A) dismissed the assessee's appeal due to a delay.

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal, finding sufficient cause. It held that the compensation received due to the closure of the undertaking qualifies as retrenchment compensation under Section 10(10B), not voluntary retirement under Section 10(10C).

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned, and whether compensation received on closure of an undertaking is exempt under Section 10(10B) or restricted under Section 10(10C).

Which sections of the Income-tax Act were involved?

Section 10(10B),Section 10(10C)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCHES, “SMC” CHANDIGARH HEARING THROUGH: HYBRID MODE BEFORE: SHRI. LALIET KUMAR, JUDICIAL MEMBER आयकर अपील सं./ ITA No. 27 /Chd/2026 िनधा"रण वष" / Assessment Year : 2017-18 Dhir Singh बनाम The ITO Village- Mothuwala, Ward-02, Ward-(1), Nalagarh Road, Pinjore, Haryana, Haryana 134102 "ायी लेखा सं./PAN NO: AAQCS3908L अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Smt. Neelam Dhiman, C.A (Virtual) राज" की ओर से/ Revenue by : Shri Vivek Vardhan, Addl. CIT, Sr. DR सुनवाई की तारीख/Date of Hearing : 23/06/2026 उदघोषणा की तारीख/Date of Pronouncement : 06/07/2026

आदेश/Order PER LALIET KUMAR, J.M This is an appeal filed by the Assessee against the order of the Ld CIT(A)/ Addl/JCIT(A)-1, Jaipur dt. 02/01/2026 pertaining to Assessment Year 2017-18. 2. In the present appeal Assessee has raised the following grounds:

1.

The learned CIT(A) erred in dismissing appeal in limine that there was no genuine reason of condonation of delay.

2.

On the facts and circumstances of the case the Ld. CIT(Appeals) Jaipur, has erred in having not allowed the exemption u/s 10(10B) of compensation amounting to Rs. 13,91,798/- received on forced r

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 10(10B)

All 1,303 judgments and leading authorities on Section 10(10B) →

Recent GST High Court judgments

Search GST case law →