2026 (4) TMI 1883

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.... ORDER PER: DR. BRR KUMAR, VICE PRESIDENT: The captioned appeal has been filed by the Assessee against the orders passed by the learned Addl/Jt. Commissioner of Income Tax (Appeals)-2, Kolkata vide order dated 26.11.2025 for the Assessment Year 2021-22. 2. The Assessee has taken the following ground of appeal:- 1. The Lit. CIT(A) has erred in law and on facts in refusing to con....

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....te authorities have plenary powers to grant all legitimate reliefs, even if not claimed in the return, as mandated by CBDT Circular No. 14 of 1955 and upheld by various judicial precedents including decisions of the Hon'ble Supreme Court and High Courts. 3. The Ld. CIT(A) has erred in dismissing the appeal at the threshold without appreciating that the Appellants case is factually ide....

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....ribed under Rule 2BA of the Income Tax Rules, 1962, and is thus eligible for exemption under Section 10(108) of the Income Tax Act, 1961. However, due to lack of awareness of the legal provisions at the time of filing the income tax return, the Appellant inadvertently offered the said compensation to tax. Subsequently, based on the decision of the Hon'ble ITAT, Chandigarh Bench in the case of ....

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....erence, the operative portion of said order is reproduced as under: "...6. The Ld. Counsel for the assessee submitted that due to lack of awareness of the legal provisions at the time of filing the return of income, the assessee inadvertently offered the compensation received under BSNL VRS-2019 to tax. Subsequently, based on the decision of the Hon'ble ITAT Chandigarh Bench in Harish Kum....