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Bangalore ITAT Allows Full Exemption for BSNL VRS Compensation
Case Law Details
- Case Name
- Pradeep Hegde Vs ITO (ITAT Bangalore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2020-21
- Courts
- All ITAT, ITAT Bangalore
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Pradeep Hegde Vs ITO (ITAT Bangalore)
Bangalore ITAT Allows Full Exemption for BSNL VRS Compensation
The Bangalore ITAT in the case of Pradeep Hegde v. ITO allowed the assessee’s claim for exemption of BSNL VRS ex-gratia compensation and condoned an extraordinary delay of more than 1,400 days in filing appeals. The Tribunal held that substantial justice should prevail over procedural delays, especially where the assessee acted on professional advice and subsequently became aware of favourable judicial precedents.
The assessee, a former Department of Telecommunications ...
Author Info
Yes, the IT Dept has been granted condonation of delay in deserving cases. However, courts have consistently held that the Revenue is not entitled to a different or more liberal standard merely because it is a govt dept. The same test of “sufficient cause” applies equally to both the assessee & the Dept.
For academic discussion, it may also be useful to contrast this with the Supreme Court’s observations in Office of the Chief Post Master General v. Living Media India Ltd., where the Court cautioned that govt departments cannot routinely rely on “file movement” or bureaucratic delay as an excuse for condonation. This decision has been frequently relied upon by High Courts while refusing belated appeals by government authorities
Extraordinary delay in filing Appeals by the Assessees is codoned.
Are there any such instances where the Income Tax Dept has been allowed the benefit of delayed filing?
Just for academic interest.