MIHIR DEBNATH,MUMBAI vs. ITO, WARD 1(3), GUWAHATI, GUWAHATI

ITA 245/GTY/2026Status: DisposedITAT Guwahati30 June 2026AY 2021-202235 pages
AI SummaryAllowed

What were the facts?

The assessee received compensation under the BSNL VRS-2019 scheme and inadvertently offered it to tax due to lack of awareness of the exemption available under Section 10(10B). The assessee later became aware of this exemption through a favorable ITAT judgment.

What did the Tribunal hold?

The Tribunal held that the assessee is eligible for exemption under Section 10(10B) for the BSNL VRS-2019 compensation, even if not claimed in the original return, following CBDT circulars and a precedent.

What were the issues?

Whether compensation received under BSNL VRS-2019 is exempt under Section 10(10B) and if exemption can be granted even if not claimed in the original return.

Which sections of the Income-tax Act were involved?

Section 10(10B)

AI-generated summary — verify with the full judgment below

IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI (VIRTUAL HEARING AT KOLKATA) SHRI DUVVURU RL REDDY, VICE PRESIDENT SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year : 2021-22

Kanauj Kanti Chaudhuri, Vs. ITO, Ward – 1, Kamalgazi, Merujeen Housing Income Tax Office, Complex, Flat No. AI-301, Tarapur, PWD Road, Narendrapur, South 24, Ambikapatty, Silchar Parganas, Kolkata - 700103 (Assam) - 788001 [PAN: ABMPC1336Q] APPELLANT RESPONDENT

Assessee by : Shri Sandeep Dey, CA Revenue by : Shri Santosh Kumar Karnani, Addl. CIT Shri M.C.Omi Mingshen, CIT-DR

ITA Nos. 305 & 306/GTY/2026 Assessment Years : 2020-21 & 2021-22 C/o Padvekar Law Chambers, Ward 1(1), Guwahati, 408, Maker Bhavan No. 3,21, Aayakar Bhawan, New Marine Lines, Mumbai - Christian Basti, G.S. 400020 Road, Guwahati - [PAN: ABSPT8907G] 781005

APPELLANT RESPONDENT

2 ITA Nos. 258, 262-265, 305-306 & 212-249/GTY/2026 ITA Nos. 242 & 243/GTY/2026 Assessment Years : 2020-21 & 2021-22 C/o Padvekar Law Chambers, Ward 1(3), Guwahati, 408, Maker Bhavan No. 3,21, Aayakar Bhawan, New Marine Lines, Mumbai - Christian Bast

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