KUPPAHALLY VENKATASUBBAIAH VANI,MYSURU vs. ITO, WARD 2(4), MYSURU, MYSURU

ITA 1434/BANG/2026Status: DisposedITAT Bangalore29 June 2026AY 2020-2111 pages
AI SummaryAllowed

What were the facts?

The assessee's appeal before the CIT(A) was dismissed solely on grounds of delay. The assessee sought condonation of the delay, arguing that the CIT(A) failed to decide on the substantive claims for exemption of ex gratia and earned leave encashment.

What did the Tribunal hold?

The Tribunal held that the assessee, a BSNL employee who retired under a voluntary retirement scheme, should be treated as a Central Government employee for the purpose of claiming exemptions under Section 10(10B) and 10(10AA). The Assessing Officer was directed to allow these benefits.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned, and whether BSNL employees retiring under a VRS are eligible for exemptions under Section 10(10B) and 10(10AA) as if they were Central Government employees.

Which sections of the Income-tax Act were involved?

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

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘SMC’ BENCH : BANGALORE

Before: SHRI PRASHANT MAHARISHI

For Appellant: CA : Sri. Ganesh R Ghale, Standing Counsel

PER PRASHANT MAHARISHI, VICE PRESIDENT

1.

This appeal, relating to Assessment Year 2020-21, is filed by Kuppahally Venkatasubbaiah Vani against the order dated 30 January 2026 passed by the Commissioner of Income-tax (Appeals)-1, Guwahati. The assessee had preferred the appeal before the CIT(A) on 21 January 2026 against the intimation dated 28 August 2021 issued under section 143(1) of the Income- tax Act, 1961. 2. The learned CIT(A) dismissed the assessee’s appeal solely on the ground of delay. The assessee challenges the impugned order, submitting that the delay

ITA No.:1434/Bang/2026

of 1,577 days should have been condoned as th

The order continues below.

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