ITAT Pune: Re-adjudication on Relief u/s 89 for Employee under ERS Scheme

Anita Anil Rangale Vs ACIT (ITAT Pune)

Introduction: The recent order from the Income Tax Appellate Tribunal (ITAT) Pune in the case of Anita Anil Rangale vs. ACIT addresses the intricacies of relief under Section 89 of the Income-tax Act for an employee opting for the Early Retirement Scheme (ERS). The appeal stems from the denial of relief by the Assessing Officer (AO), raising questions about the nature of the scheme and the employee’s entitlement.

1. Background of the Case:

• The appellant, Anita Anil Rangale, was a salaried employee of Colgate Palmolive (India) Ltd., Aurangabad Unit.

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