RAMESHBHAI CHHOTABHAI VANKAR,PETLAD vs. INCOME TAX OFFICER, PETLAD
What were the facts?
The assessee received compensation under a BSNL VRS scheme and initially offered it to tax due to lack of awareness about exemption provisions. The appeal was filed late, with the assessee claiming the delay was due to bona fide reasons and lack of professional guidance.
What did the Tribunal hold?
The Tribunal held that the compensation received under the BSNL VRS-2019 scheme is eligible for exemption under Section 10(10B) of the Income Tax Act. The delay in filing the appeal was condoned, and the assessee was granted the exemption.
What were the issues?
Whether the delay in filing the appeal was sufficiently explained and whether the compensation received under the BSNL VRS was exempt from tax.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD
Before: SHRI SANJAY GARG & SHRI R. GOVINDARAJAN
Per Sanjay Garg, Judicial Member:
The present appeal has been filed by the assessee against the order of the Ld. Addl / Joint Commissioner of Income Tax (Appeals), Jodhpur (hereinafter referred to as “CIT(A)”), dated 17.04.2026 passed under Section 250 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) and relates to Assessment Year (A.Y.) 2021-22. 2. The assessee has taken following grounds in this appeal:
ITA No.1838/Ahd/2026 [Rameshbhai Chhotabhai Vankar vs. ITO] A.Y. 2021-22 - 2 – “1. The appellant respectfully submits tha
The order continues below.
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More judgments on Section 10(10B)
- Kishorchandra Girdharlal Joshi, Amreli vs Income Tax Officer, Ward 3(1)(4), AmreliITA 613/RJT/2026[2021-22]Status: Disposed8 Oct 2026AY 2021-22
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- Lakhman Shir, Jamnagar vs Income Tax Officer, Ward 1(2), JamnagarITA 498/RJT/2026[2021-22]Status: Disposed8 Oct 2026AY 2021-22
- Lakhman Shir, Jamnagar vs Income Tax Officer, Ward 1(2), JamnagarITA 497/RJT/2026[2020-21]Status: Disposed8 Oct 2026AY 2020-21
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