Shri Mysore Ramaswamy Harish vs. The Income Tax Officer

Parties Involved

Facts Summary

The assessee, an employee of BSNL, was opted to retire under the BSNL Voluntary Retirement Scheme, 2019. The Scheme was formulated for restructuring and to reduce costs due to losses suffered by BSNL. The assessee, aged about 50 years, was not conversant with the new technological systems being adopted by BSNL and therefore the organization had formulated the VRS, 2019. The assessee received ex-gratia/compensation in four equal installments. The assessee was under the impression that the said compensation is liable for tax under the provisions of the Income Tax Act and had claimed exemption under section 10(10C) of the Act. Later, the assessee came to know about the decision of the Hon’ble Chandigarh Bench of this Tribunal in the case of Harish Kumar vs. ITO, which treated the retrenchment compensation received by the BSNL employees as eligible for exemption under section 10(10B) of the Act. The assessee filed an appeal before the Ld.CIT(A) with a delay and also enclosed an application to condone the said delay. The Ld.CIT(A) considered the appeal with the delay, condoned the delay in filing the appeal, and thereafter dismissed the appeal on merits.…

Legal Issues

• 1. Whether the assessee is entitled to exemption under section 10(10B) of the Act?
• 2. Whether the delay in filing the appeal can be condoned?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

Similar Judgements

• ITA No.3261/PUN/2026 and others

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

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

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• ITA Nos.288 and 289/NAG/2026

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• Sudhakar Ramchandra Patil & Ors. vs. ITO

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• Ramesh Dagadu Maule vs. ITO Ward (2)1

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