Nongmeikapam Nando Singh Vs ITO (ITAT Guwahati)
ITAT Condones 1,659-Day Delay; BSNL VRS Compensation Held Eligible for Section 10(10B) Exemption
The Kolkata–Guwahati ITAT condoned a delay of 1,659 days in filing appeals by several former BSNL employees, holding that the delay was caused by bona fide ignorance of the availability of exemption under section 10(10B) for compensation received under the BSNL VRS-2019 Scheme. The Tribunal observed that once judicial precedents clarified the legal position, the assessees promptly pursued their claims and should not be denied a lawful exemption on technical grounds.
The Tribunal noted that the CIT(A) erred in refusing to condone the delay and in dismissing the appeals without examining the merits. Relying on a series of Tribunal decisions, including Harish Kumar (Chandigarh ITAT) and Jayeshkumar Tulsidas Sutaria (Ahmedabad ITAT), it held that compensation received under the BSNL VRS-2019 Scheme qualifies for exemption under section 10(10B), subject to the statutory conditions. It further observed that the Income-tax Department should not collect tax on income that is otherwise exempt under the Act merely because the assessee failed to claim the exemption in the original return. Accordingly, the Tribunal condoned the delay, restored the benefit of exemption and allowed all the appeals.
Cases Discussed
- Ramesh Bhimshankar Budwatrao V. ITO, Ward 2(1), Solapur, ITA No. 1890/PUN/2026
- Shivnandan Narendra Sanvordekar V. Income-tax Officer Ward 1(1), Panaji, ITA Nos. 141 and 142/PAN/2026
- Shri Sekar Gnanaprakasam V. The Deputy Commissioner of Income Tax, Circle 2(1), Trichy, ITA Nos. 1608 & 1609/CHNY/2026
- Renuka Narasimha Prabhu V. ITO Ward 1(1), Karnataka, ITA No. 992/BANG/2026
- Prathibha Jgadish Unawane V. ITO, Ward 1(1), Kolhapur, ITA Nos. 1117 and 1118/PUN/2026
- Sameer Yadram Sharma V. Income-tax Officer Ward 1(1), Aurangabad, ITA Nos. 864 and 865/PUN/2026
- Bajirao Shankar Jagdale V. Income-tax Officer, [2026] 185 taxmann.com 451 (Mumbai – Trib.)
- Jayeshkumar Tulsidas Sutaria V. Income-tax Officer, [2026] 183 taxmann.com 587 (Ahmedabad – Trib.)
- Shraddha Pralhad Arote V. Income-tax Officer Ward 2, Ahmednagar, ITA Nos. 262 and 261/PUN/2026
- Meghmala Sudhir Pathak V. Income-tax Officer Ward 2(1), Nashik, ITA Nos. 290 and 293/PUN/2026
- Rajendra Himmatrao Patil V. Income-tax Officer Ward 1(4), Jalgaon, ITA Nos. 302 and 303/PUN/2026
- Suman Nandlal Raval V. The Income Tax Officer, Ward 1, Gandhinagar, ITA Nos. 2389 & 2390/Ahd/2025
- Harish Kumar V. Income-tax Officer (Chandigarh – Trib.), [2025] 175 taxmann.com 379
- NTPC Ltd. v. CIT (SC), (1998) 229 ITR 383
- Jute Corporation of India Ltd. v. CIT (SC), (1991) taxmann.com 30 (SC)/(1991) 57 ELT 176 (SC)
FULL TEXT OF THE ORDER OF ITAT GUWAHATI



