2026 (8) TMI 195

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....21-2022. Since the issues involved in both the appeals are common and arise from the same factual matrix, both the appeal were heard together and are, therefore, being disposed by way of a common order. ITA No.747/AHD/2026 2. We would first take up ITA No.747/AHD/2026 pertaining to Assessment Year 2020-2021 preferred by the Assessee against the Order, dated 02/03/2026, passed by the Learned CIT(A) dismissing the appeal against the Intimation Order, dated 28/08/2021, passed under Section 143(1) of the Income Tax Act, 1961 [hereinafter referred to as 'the Act'] as being barred by limitation. 3. The Assessee has raised the following Grounds of Appeal: "1. The Ld. CIT(A) has erred in law and on facts in refusing to condone the....

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....8). 4. The Ld. CIT(A) has passed the impugned order without granting reasonable opportunity of hearing and without issuing statutory notice under Section 250 of the Act during appellate proceedings. The order is thus vitiated for breach of natural justice and is bad in law. 4. We have heard both the sides and have perused the material on record. 5. 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 provisions at the time of filing the return of income and on account of the fact that the employer deducted tax at source from ....

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....der Section 143(1) of the Act; and directed the Assessing Officer to grant refund to the Assessee holding that the compensation received by the assessee under the same BSNL VRS - 2019 was exempt under Section 10(10B) of the Act. The aforesaid decision of the Tribunal was followed in the case of KirtidaRajeshkumar Shah Vs. The Income Tax Officer, Ward 7(2)(1), Ahmedabad: :ITA Nos.151/AHD/2026 (Assessment Years: 2020-21) and ChhaganlalBhimabhai Vs. The Income Tax Officer, Ward 1(2), Bhavnagar: ITA Nos.2547 & 2548/AHD/2025 (Assessment Years: 2020-21 & 2021-22). 7. 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 v....

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....d infructuous. 9. In result the present appeal preferred by the Assessee is partly allowed. ITA No.748/AHD/2026 10. We would next take up ITA No.748/AHD/2026 pertaining to Assessment Year 2021-2022 preferred by the Assessee against the Order, dated 09/03/2026, passed by the Learned CIT(A) dismissing the appeal against the Intimation Order, dated 16/11/2021, passed under Section 143(1) of the Act as having been barred by limitation. The grounds raised by the Assessee in the present appeal are identical to those raised in appeal for the Assessment Year 2020-2021 adjudicated hereinabove. 11. During the course of hearing both the sides had agreed that our finding/adjudication in ITA No.747/AHD/2026 pertaining to the Assessment Year ....