ISMAIL NURMAHMAD SIPAI,AHMEDABAD vs. ITO, WARD-1, ANAND

ITA 665/AHD/2026Status: DisposedITAT Ahmedabad24 June 2026AY 2020-216 pages
AI SummaryPartly Allowed

What were the facts?

The assessee received compensation under a BSNL VRS-2019 scheme and inadvertently offered it to tax. The CIT(A) dismissed the appeal against the intimation order as barred by limitation, refusing to condone the delay.

What did the Tribunal hold?

The Tribunal held that the delay in filing the appeal should be condoned, and the compensation received under the BSNL VRS-2019 is exempt under Section 10(10B) of the Act, directing the AO to grant the refund.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned, and if the compensation received under the BSNL VRS-2019 is exempt from tax.

Which sections of the Income-tax Act were involved?

Section 10(10B),Section 143(1),Section 249(3),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SMC” BENCH, AHMEDABAD

Per Rahul Chaudhary, Judicial Member:

1.

These are two appeals filed by the same Assessee against two separate Orders passed by the Commissioner of Income Tax, Appeal ADDL/JCIT(A)-2 Guwahati [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 identical, both the appeal were heard together and are therefore, being disposed off by way of a common order.

2.

We would first t

The order continues below.

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