KALPANA VARSHESH PANCHAL,AHMEDABAD vs. INCOME TAX OFFICER WARD 7(2)(1), AHMEDABAD, INCOMETAX OFFICE, VEJALPUR

ITA 623/AHD/2026Status: DisposedITAT Ahmedabad10 September 2026AY 2021-20226 pages
AI SummaryPartly Allowed

What were the facts?

The assessee received compensation under the BSNL VRS-2019 scheme and inadvertently offered a portion to tax. The CIT(A) dismissed the appeal for delay and for raising a new claim, despite the assessee citing a precedent for exemption under Section 10(10B).

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal, accepted the claim for exemption under Section 10(10B) for the BSNL VRS compensation, and directed the Assessing Officer to recompute the taxable income and grant refunds.

What were the issues?

Whether the compensation received under BSNL VRS-2019 is exempt under Section 10(10B) and if the delay in filing the appeal before the CIT(A) should be condoned.

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

Per Rahul Chaudhary, Judicial Member:

1.1.

These are two appeals filed by the same Assessee against two separate Orders passed by the Learned Commissioner of Income Tax, Appeal ADDL/JCIT(A)-3, Chennai [hereinafter referred to as ‘the CIT(A)’] for the Assessment Years 2020-2021 and 2021-2022. Since the issues involved in both the appeals are common and arise from the same factual matrix, both the appeal were heard together and are, therefore, being disposed by way of a common order.

2.

W

The order continues below.

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