2026 (3) TMI 1023

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....e issues involved in both the appeals are common and identical, we extract the grounds of appeal raised in ITA No.2547/Ahd/2025 for Assessment Year 2020-21 for the purpose of adjudication. The decision rendered in the said appeal shall apply mutatis mutandis to the other appeal bearing ITA No. 2548/Ahd/2025 for Assessment Year 2021-22. ITA No.2547/Ahd/2025 for AY 2020-21 2. The assessee has raised the following grounds of appeal: 1. This Appeal is filled to quash and set aside the Ground No.1 of the Order passed u/s 250 by CIT(A) in Appeal No. NFAC/2019-20/10411225 vide DIN No: ITBA/APL/S/250/2025-26/1083555352(1) & Order dated: 11/12/2025 and may be pleased to grant the full tax exemption for the Amount Rs. 16,53,076/- recei....

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....s. Ld.CIT(A) has not given an opportunity to submit oral evidences to Income Tax Department through VIDEO CONFERENCE (VC) facility to Assessee. So the Adverse Order of CIT(A) without giving opportunity to submit oral evidences to Income Tax Department through VIDEO CONFERENCE is null and void. 3. The assessee was employed with Bharat Sanchar Nigam Limited (BSNL), a Government of India enterprise. BSNL introduced the Voluntary Retirement Scheme (VRS)-2019, which was duly approved and implemented by the Government. The assessee opted for this scheme and received compensation as per the terms of the VRS. Under the scheme, the assessee received Rs. 16,53,076/- as retrenchment compensation from the Central Government under the budgetary alloc....

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....ers. 2. ITAT No. 42/Chd/2025 AY 2021-22 in the case of Harish Kumar V/s. ITO Chandigarh dated 30.05.2025. 3. Salimmahmad Abdulrazak Hafeji Vs. Addl/JCIT(A)-10, Mumbai dated 12.12.2025 4. Sham Lal vs. Addl/JCIT(A)-9, Mumbai dated 19.11.2025 5. Shreedhar Vs. Addl/JCIT(A) Mumbai dated 23.12.2025 6. ITA No.1472/Ahd/2014 in the case of Vishnu Mohan T Nair Vs. ITO dated 02.01.2018 6. After careful consideration of the grounds of appeal, it is noted that the identical issue was considered by Co-ordinate Bench of this Tribunal in ITA Nos. 2387 & 2388/Ahd/2025 for AYs 2020-21 & 2021- 22 vide order dated 17.02.2026, wherein it was held as follows: "...4. Aggrieved by the orders of the Assessing....