RAMESHBHAI PARMAR,AHMEDABAD vs. INCOME TAX OFFICER, BHUJ

ITA 707/RJT/2026Status: DisposedITAT Rajkot06 July 2026AY 2021-225 pages
AI SummaryRemanded

What were the facts?

The assessee, a retired BSNL employee, received ex-gratia compensation under a VRS and initially offered it to tax due to a misunderstanding of the law. The assessee later realized the compensation might be exempt under Section 10(10B) but filed an appeal before the CIT(A) with a significant delay.

What did the Tribunal hold?

The Tribunal held that substantial justice should prevail over technicalities and that the CIT(A) should have examined the matter on merits instead of dismissing the appeal solely on delay. The delay was condoned, and the matter was restored to the CIT(A) for fresh adjudication.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal solely on the ground of delay without considering the merits of the claim for exemption under Section 10(10B) of the Act.

Which sections of the Income-tax Act were involved?

Section 10(10B),Section 143(1),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Rajkot Bench, Rajkot

Before: Dr. Arjun Lal Saini & Shri Sonjoy Sarma

For Appellant: Shri Vikas Pandya, Ld. AR
For Respondent: Shri Gopi Nath Chaubey, Ld. Sr. DR
Hearing: 02/07/2026

Per, Shri Sonjoy Sarma, JM: Captioned appeal filed by the assessee, pertaining to assessment year (AY) 2021-22, is directed against the order u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) passed by the National Faceless Appeal Centre (NAC) Delhi [in short ‘Ld.CIT(A)’], dated 25.03.2026, which in turn arises out of an assessment order passed by the Assessing Officer u/s 143(1) of the Act, dated 14.01.2022. Rameshbhai Parmar

2.

Brief facts of the case are that the assessee filed the return of income for A

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 →