SATYEN KUMAR SARMA,MUMBAI vs. ITO WARD1(2), GUWAHATI, GUWAHATI

ITA 247/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 VRS compensation, following a precedent from the ITAT Chandigarh Bench. The assessee is entitled to a refund of TDS as the income is not taxable.

What were the issues?

Whether compensation received under the BSNL VRS-2019 scheme is eligible for exemption under Section 10(10B) and if such 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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