SEKAR GNANAPRAKASAM,THANJAVUR vs. DCIT, CIRCLE 2(1), TRICHY, THANJAVUR

ITA 1608/CHNY/2026Status: DisposedITAT Chennai21 May 2026AY 2020-2110 pages
AI SummaryAllowed

What were the facts?

The assessee, a senior citizen and retrenched BSNL employee, claimed exemption for VRS compensation under Section 10(10B). The First Appellate Authority dismissed the appeals due to a significant delay, without adjudicating on merits. The assessee explained the delay was due to lack of awareness of legal provisions regarding exemption.

What did the Tribunal hold?

The Tribunal condoned the delay, finding the assessee's explanation of ignorance regarding exemption provisions to be a reasonable cause. It held that the ex-gratia compensation received under the BSNL VRS-2019 scheme is eligible for exemption under Section 10(10B) of the Act.

What were the issues?

Whether the delay in filing appeals before the First Appellate Authority was justifiable, and whether ex-gratia compensation under the BSNL VRS-2019 scheme is exempt under Section 10(10B).

Which sections of the Income-tax Act were involved?

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

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH, CHENNAI

Before: SHRI GEORGE GEORGE K & MS PADMAVATHY S

Hearing: 13.05.2026Pronounced: 21.05.2026

PER GEORGE GEORGE K, VICE PRESIDENT:

These appeals filed by the assessee are directed against two orders of the Add/JCIT(A)-12, Mumbai, both dated 07.03.2026 passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Years are 2020-21 & 2021-12. ITA Nos.1608 & 1609/CHNY/2026 Sekar Gnanaprakasam At the very outset, we notice that the First Appellate Authority (F

The order continues below.

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