JAYESH CHARANBHAI RANA,AHMEDABAD vs. INCOME TAX OFFICER WARD 7(2)(1), AHMEDABAD, INCOME TAX OFFICE, VEJALPUR

ITA 627/AHD/2026Status: DisposedITAT Ahmedabad10 September 2026AY 2021-20228 pages
AI SummaryPartly Allowed

What were the facts?

The assessee received compensation under BSNL VRS-2019 and inadvertently offered a portion to tax due to lack of awareness of exemption provisions. The CIT(A) dismissed the appeal for delay and for raising a new claim. Similar issues arose for two assessment years.

What did the Tribunal hold?

The Tribunal held that the compensation received under BSNL VRS-2019 is exempt under Section 10(10B) and also granted exemption for leave encashment under Section 10(10AA) based on a High Court judgment. The delay in filing the appeal was condoned.

What were the issues?

Whether the compensation received under BSNL VRS-2019 is exempt under Section 10(10B) and whether leave encashment is exempt under Section 10(10AA), and if the delay in filing the appeal should be condoned.

Which sections of the Income-tax Act were involved?

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

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SMC” BENCH, AHMEDABAD

Per Rahul Chaudhary, Judicial Member:

1.

These are two appeals filed by the same Assessee against two separate Orderspassed by the Commissioner of Income Tax, Appeal, ADDL/JCIT (A)-12, Mumbai [hereinafter referred to as the CIT(A)’] for Assessment 2020-2021 and 2021-2022. Since the issues involved in both the appeals are common and arise from the same factual matrix identical, both the appeal were heard together and are therefore, being disposed off b

The order continues below.

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