Kanaka Raju Uppalapati vs. ITO, Ward-13(1)

Parties Involved

Facts Summary

The assessee, Kanaka Raju Uppalapati, is an individual employed with Bharat Sanchar Nigam Limited (BSNL), a Public Sector Undertaking under the administrative control of the Department of Telecommunications, Government of India. BSNL introduced the Voluntary Retirement Scheme – 2019 for its employees aged 50 years and above, on payment of retirement ex-gratia. The assessee opted for the scheme and received compensation/ex-gratia, which was taxed by BSNL after deducting applicable TDS as per law. The assessee filed appeals before the respective Additional Commissioner of Income Tax (Appeals) for the assessment years 2020-2021 and 2021-2022, claiming exemption under section 10(10B) of the Income-tax Act, 1961 for the compensation received from BSNL under the Voluntary Retirement Scheme – 2019.…

Legal Issues

• 1. Whether the delay in filing the appeals should be condoned?
• 2. Whether the compensation received from BSNL under the VRS-2019 is eligible for exemption under section 10(10B) of the Act?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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