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Delay in Appeal Condoned to Allow Section 10(10B) Exemption Claim: ITAT Ahmedabad
Case Law Details
- Case Name
- Suman Nandlal Raval Vs ITO (ITAT Ahmedabad)
- 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 Ahmedabad
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Suman Nandlal Raval Vs ITO (ITAT Ahmedabad)
The assessee filed appeals for AYs 2020-21 and 2021-22 challenging the orders of the CIT(A)/NFAC, which had dismissed the appeals as not maintainable on account of a delay of 1,396 days in filing. The assessee, a former employee of Bharat Sanchar Nigam Limited (BSNL), had opted for the BSNL Voluntary Retirement Scheme (VRS) 2019 and received compensation under the scheme. Owing to lack of awareness of the exemption available under Section 10(10B) of the Income-tax Act, 1961, the assessee offered the compensation to tax in the return ...
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