JAYSHREE KAMLESH MEHTA,AHMEDABAD vs. INCOME TAX OFFICER, AHMEDABAD

ITA 1482/AHD/2026Status: DisposedITAT Ahmedabad10 September 2026AY 2021-202211 pages
AI SummaryAllowed

What were the facts?

The assessee filed appeals against orders dismissing them as time-barred, primarily due to a delay in filing. The delay was attributed to a lack of knowledge regarding the taxability of compensation received from BSNL under a VRS scheme.

What did the Tribunal hold?

The Tribunal condoned the delay, holding that the compensation received under the BSNL VRS 2019 was exempt under Section 10(10B) of the Income Tax Act. The AO was directed to recompute the taxable income accordingly.

What were the issues?

Whether the delay in filing the appeal was sufficiently caused and if the compensation received under BSNL VRS was exempt from tax.

Which sections of the Income-tax Act were involved?

Section 10(10B),Section 143(1),Section 249(3),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD

Before: SHRI RAHUL CHAUDHARY & SHRI GANGADHAR PANDA

For Appellant: Shri Suraj Joshi, AR
For Respondent: Ms. Madhulika Satpute, Sr. DR
Hearing: 06.08.2026Pronounced: 10.09.2026

PER GANGADHAR PANDA - ACCOUNTANT MEMBER:

The captioned two appeals have been filed by the Assessee against the different orders passed by the Ld. Commissioner of Income Tax (Appeals), (hereinafter referred to as “Ld. CIT(A)”), ADDL/JCIT(A)-2, Hyderabad relates to A.Ys. 2020-21 & 2021-22. Since, the facts and issues involved in two appeals are identical, hence, the captioned appeals were heard together and are being disposed of by this common order.

2.

We would first take up ITA No. 1481/Ahd/2026 pertaining to A.Y. 2020-21 preferred by the assessee against the order, dated 31.03.2026, passed by the Ld. CIT(A) dismissing the appeal against the Intimation Or

The order continues below.

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