Ramesh Dagadu Maule vs. ITO Ward (2)1

Parties Involved

Facts Summary

The assessee, Ramesh Dagadu Maule, is an employee of BSNL who received ex-gratia compensation under the BSNL Voluntary Retirement Scheme 2019. The assessee filed an appeal against the order of the Commissioner of Income Tax (Appeals) for not condoning the delay in filing the appeal and for not exempting the compensation under section 10(10B) of the Income Tax Act, 1961. The assessee claimed that the compensation is a capital receipt and not liable to tax. The Tribunal condoned the delay and allowed the appeal, holding that the compensation is exempt under section 10(10B) of the Act.…

Legal Issues

• 1. Whether the delay in filing the appeal can be condoned?
• 2. Whether the ex-gratia compensation under the BSNL VRS 2019 is exempt under section 10(10B) of the Act?

Judgment Outcome

Decided in favour of Partly Assessee / Partly Revenue.

Precedents Relied Upon

Similar Judgements

• Shri Gudla Rao, Shri Jagannath Rao Chelikani, and Shri Bhargava Prasad Gadi v. Income Tax Officer

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• ITA Nos.288 and 289/NAG/2026

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• Shri Mysore Ramaswamy Harish vs. The Income Tax Officer

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

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• Sudarsan Sarkar Vs. ITO Ward-52(1), Kolkata & other connected matters

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