Kalpana Varshesh Panchal vs. Income Tax Officer

Parties Involved

Facts Summary

The assessee, Kalpana Varshesh Panchal, received compensation under the Bharat Sanchar Nigam Limited Voluntary Retirement Scheme – 2019 (BSNL VRS-2019). Due to lack of awareness of the legal provisions at the time of filing the return of income, the assessee offered to tax the compensation of INR.6,08,691/- in the return of income for the Assessment Year 2020-2021. The employer deducted tax at source from the said compensation. Subsequently, based on a decision of the Chandigarh Bench of the Tribunal, the assessee filed an appeal before the Commissioner of Income Tax, Appeal (CIT(A)) raising an additional claim of exemption under Section 10(10B) of the Act. The CIT(A) dismissed the appeal declining to condone the delay in filing the appeal. Therefore, the assessee preferred the present appeal.…

Legal Issues

• 1. Whether the delay in filing the appeal can be condoned?
• 2. Whether the appellate authorities have plenary powers to grant all legitimate reliefs?
• 3. Whether the compensation received under BSNL VRS-2019 is exempt under Section 10(10B)?
• 4. Whether the order passed by the CIT(A) is vitiated for breach of natural justice?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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