SUNDAR CHANDRA ROY BANERJEE,BEHRAMPUR vs. AO/ITO WARD 42 (1), BEHRAMPUR

ITA 2163/KOL/2026Status: DisposedITAT Kolkata24 August 2026AY 2020-202115 pages
AI SummaryAllowed

What were the facts?

Assessees, ex-employees of BSNL, received compensation under the BSNL VRS 2019 scheme. They initially offered this amount to tax due to lack of awareness about exemption provisions. Later, relying on a tribunal ruling, they sought exemption.

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 initial appeals before the CIT(A) was condoned.

What were the issues?

Whether compensation received under BSNL VRS 2019 is exempt from tax under Section 10(10B), and whether the delay in filing appeals should be condoned.

Which sections of the Income-tax Act were involved?

Section 10(10B),Section 10(10AA),Section 143(1),Section 250

AI-generated summary — verify with the full judgment below

IN THE INCOME TAX APPELLATE TRIBUNAL ‘SMC’ BENCH, KOLKATA BEFORE SHRI YOGESH KUMAR U.S, JUDICIAL MEMBER AND SHRI GOPALAN GURUSAMY, ACCOUNTANT MEMBER Assessment Year: 2021-22 Shashwati Dutta Vs. ITO,Ward-52(1), DE 158/A, Narayantala (E), Kolkata Aswininagar, Baguiati Kolkata-700159 [PAN: ADKPD0559N] APPELLANT RESPONDENT

Appellant by : Shri Sandip Dey, CA Respondent by : Shri Debasish Biswas, JCIT Assessment Year: 2021-22 Ruby Saha Vs. ITO,Ward-52(1), D9 Lake View Park, Flat No. Kolkata D-1(1st Floor), Bonhooghly Kolkata-700108 [PAN: AJZPS4654C] APPELLANT RESPONDENT Assessment Year: 2021-22 Salil Poddar Vs. ITO,Ward-52(1), 56 J.K. Sarkar Road, Kolkata Sheoraphuli, Hooghly West Bengal-712223 [PAN: AFNPP5676D] APPELLANT RESPONDENT Shashwati Dutta Vs. ITO Ward-52(1), Kolkata&other connected matters Assessment Year: 2021-22 Anupam Thakur Vs. ITO,Ward-1(1), Asansol Court More, Burnpur Road Asansol Courts Pachim Burdwan, West Bengal-713304 [PAN: ABTPT1096P] APPELLANT RESPONDENT ITA Nos.2328 & 2329/KOL/2026 Assessment Years: 2020-21 & 2021-22 Kirti Bhusan Mandal Vs. ITO,Ward-2(1), Asansol 1st lane, Kalajharia Road, Central Park East, Asansol Court, Burdwan, West Bengal-713301 [PAN: AELPM4

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 →