2026 (7) TMI 1888

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....m Vislavath, Sr. DR ORDER PER RAHUL CHAUDHARY, JUDICIAL MEMBER: 1. This appeal has been preferred by the Assessee against the Order, dated 12/01/2026, passed by The Commissioner of Income Tax, Appeal ADDL/JCIT (A)-7 Delhi [hereinafter referred to as the 'CIT(A)'] whereby the Learned CIT(A) had dismissed the appeal against the Assessment Order, dated 28/11/2019 passed under Section 143(3) ....

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....udicate the issue on merits in the interest of justice. 3. We have heard both the sides and have perused the material on record. 4. The Assessee in the present case is an individual. During the relevant previous year the Assessee received compensation under Bharat Sanchar Nigam Limited Voluntary Retirement Scheme - 2019 [for short 'BSNL VRS-2019']. Due to lack of awareness of the legal provi....

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....ssessee that the compensation was not taxable and therefore, the Assessee was eligible for the refund of the amount of tax deducted at source from such compensation. However, the Learned CIT(A) dismissed the appeal declining to condone the delay in filing the appeal. Therefore, the Assessee has preferred the present appeal. 5. We find that identical issue had come up for consideration before th....

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....21) and ChhaganlalBhimabhai Vs. The Income Tax Officer, Ward 1(2), Bhavnagar: ITA Nos.2547 & 2548/AHD/2025 (Assessment Years: 2020-21 & 2021-22). 6. There is no change in the legal proposition and the factual matrix. Revenue has failed to distinguish the above decisions of the Tribunal either on facts or in law. Further, the view taken by the Tribunal finds support in the (a) judgment of the Ho....