MAYANK GUNVANTRAY JOSHI,AHMEDABAD vs. INCOME TAX OFFICER, AHMEDABAD

ITA 1470/AHD/2026Status: DisposedITAT Ahmedabad25 August 2026AY 2020-202111 pages
AI SummaryAllowed

What were the facts?

The assessee's appeals were dismissed by the CIT(A) for being barred by limitation. The assessee had received compensation under BSNL VRS-2019 and claimed it as exempt under Section 10(10B) of the Income Tax Act. The delay in filing the appeal was attributed to bona fide reasons and lack of professional guidance.

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeals, holding that the compensation received under BSNL VRS-2019 is exempt under Section 10(10B) of the Act. The Assessing Officer was directed to recompute the taxable income and grant the refund accordingly.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) was to be condoned, and whether the compensation received under BSNL VRS-2019 was exempt under Section 10(10B).

Which sections of the Income-tax Act were involved?

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

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD

Before: SHRI RAHUL CHAUDHARY & SHRI GANGADHAR PANDA

For Appellant: Shri Suraj Mahendrakumar Joshi, AR
For Respondent: Ms. Madhulika Satpute, Sr. DR
Hearing: 05.08.2026Pronounced: 25.08.2026

PER GANGADHAR PANDA - ACCOUNTANT MEMBER:

The captioned two appeals have been filed by the Assessee against the different orders passed by the Ld. Commissioner of Income Tax (Appeals), (hereinafter referred to as “Ld. CIT(A)”), ADDL/JCIT(A)-3, Hyderabad relates to A.Ys. 2020-21 & 2021-22. Since, the facts and issues involved in two appeals are identical, hence, the captioned appeals were heard together and are being disposed of by this common order.

2.

We would first take up ITA No. 1470/Ahd/2026 pertaining to A.Y. 2020-21 preferred by the assessee against the order, dated 31.03.2026, passed by the Ld. CIT(A) dismissing the ITA Nos.

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 10(10B)

All 1,303 judgments and leading authorities on Section 10(10B) →

Recent GST High Court judgments

Search GST case law →