HEENA VIPIN NAIR,NARANPURA vs. THE INCOME TAX OFFICER,WARD 7(2)(1), VEJALPUR

ITA 1424/AHD/2026Status: DisposedITAT Ahmedabad24 August 2026AY 2020-216 pages
AI SummaryAllowed

What were the facts?

The assessee received compensation under BSNL VRS-2019 and did not claim exemption under Section 10(10B) in the original return due to lack of awareness. The CIT(A) dismissed the appeal as barred by limitation.

What did the Tribunal hold?

The Tribunal held that the compensation received under BSNL VRS-2019 is exempt under Section 10(10B). The Assessing Officer was directed to grant the refund due, and the exemption under Section 10(10C) was withdrawn to avoid double exemption.

What were the issues?

Whether the CIT(A) erred in not entertaining a claim for exemption under Section 10(10B) due to delay, and whether compensation under BSNL VRS-2019 is exempt.

Which sections of the Income-tax Act were involved?

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

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SMC” BENCH, AHMEDABAD

Heard together (2 matters)

ITA No.1424/AHD/2026
ITA No.1425/AHD/2026

Read from the judgment's own cause title. This page is filed under one of them.

Per Rahul Chaudhary, Judicial Member:

1.

These are two appeals filed by the same Assessee against two separate Orders passed by the Learned Additional Commissioner of Income Tax/JCIT(A)-1, Visakhapatnam [hereinafter referred to as ‘the CIT(A)’] for the Assessment Years 2020-2021 and 2021-2022. Since the issues involved in both the appeals are common and arise from the same factual matrix, both the appeal were heard together and are, therefore, being disposed by way of a common order.

2.

We would firs

The order continues below.

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