SUNIL SAHADU KASAR,NASHIK vs. INCOME TAX OFFICE, NASHIK

ITA 1187/PUN/2025Status: DisposedITAT Pune30 April 2026AY 2019-204 pages
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What were the facts?

The assessee received arrears of salary along with voluntary retirement compensation due to plant closure. The Assessing Officer and CIT(A) denied relief under Section 89(1) of the Income Tax Act, 1961, stating it was not applicable to voluntary retirement compensation.

What did the Tribunal hold?

The Tribunal held that even in cases of voluntary retirement compensation, the assessee is entitled to relief under Section 89(1) for arrears of salary received. The quantum of relief was not disputed and Form 10E was filed.

What were the issues?

Whether relief under Section 89(1) is admissible for arrears of salary received along with voluntary retirement compensation.

Which sections of the Income-tax Act were involved?

Section 89(1),Section 10(10C),Section 147,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCHES “SMC”, PUNE

Before: DR.MANISH BORAD

For Appellant: Shri Hari Krishan
For Respondent: Shri Ambarnath Khule
Hearing: 18.03.2026Pronounced: 30.04.2026

The captioned appeal at the instance of assessee pertaining to A.Y. 2019-20 is directed against the order dated 06.03.2025 framed by National Faceless Appeal Centre, Delhi arising out of Assessment Order dated 23.03.2024 passed u/s.147 r.w.s.144B of the Income Tax Act, 1961 (in short ‘the Act’).

2.

At the outset, ld. Counsel for the assessee requested for not pressing the legal issues raised in Grounds of appeal No.1 and 2 and the same are accordingly dismissed as ‘not pressed’.

3.

In Ground No.3, the grievance of the assessee is that ld.CIT(A) erred in not granting relief u/s.89(1) of the Act at Rs,1,86,618/-.

2 Sunil Sahadu Kasar

4.

Before me, ld. Counsel for the assessee referri

The order continues below.

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