LATCHUMI,SALEM vs. INCOME TAX OFFICER, SALEM

ITA 3625/CHNY/2026Status: DisposedITAT Chennai27 August 2026AY 2021-228 pages
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What were the facts?

The assessee, a retrenched employee, received ex-gratia compensation from BSNL. The assessee claimed partial exemption under Section 10(10B) and 10(10AA) of the Income Tax Act, 1961, in their returns. The appeals were dismissed by the first appellate authority solely on grounds of delay.

What did the Tribunal hold?

The Tribunal held that the first appellate authority erred in dismissing the appeals solely on delay without considering the merits. The Tribunal allowed the claim relating to Section 10(10B) but dismissed the claim relating to Section 10(10AA) as it was not properly raised.

What were the issues?

Whether the first appellate authority was justified in dismissing the appeal on grounds of delay without adjudicating the merits, and whether the assessee is entitled to full exemption under Section 10(10B) and 10(10AA).

Which sections of the Income-tax Act were involved?

Section 10(10B),Section 10(10AA)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI

Before: HONOURABLE GEORGE GEORGE K. & SHRI GAGAN GOYAL

Hearing: 20.08.2026Pronounced: 24.08.2026

PER GAGAN GOYAL, AM: This is an appeal preferred by the assessee against the order of Ld. Addl. / JCIT (A)-1, Guwahati (hereinafter referred as the Ld. Addl. / JCIT)’), Guwahati dated 13.04.2026, for the Assessment Years (hereinafter referred as the ‘AYs’) 2020-21 and 2021-22 respectively.

GROUDS OF APPEAL ITA-3624/Chny/2026

1.

The Appeal before the First Appellate Autho

The order continues below.

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