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INCOME TAX APPELLATE TRIBUNAL (PUNE BENCH)
MANISH BORAD, Accountant Member
Shraddha Pralhad Arote – Appellant
Versus
Income Tax Officer – Respondent
| Table of Content |
|---|
| 1. bsnl vrs 2019 compensation as retrenchment under revival plan. (Para 1 , 2 , 3 , 4) |
| 2. assessee arguments for s.10(10b) exemption; dr opposes. (Para 5 , 6 , 7) |
| 3. appellate authorities can entertain new exemption claims. (Para 8 , 9 , 10 , 11) |
| 4. distinction between s.10(10c) vrs and s.10(10b) retrenchment. (Para 12 , 13) |
| 5. bsnl vrs compensation qualifies as exempt retrenchment u/s 10(10b). (Para 14 , 15 , 16 , 17) |
| 6. all assessee appeals allowed with refund directions. (Para 18) |
आदेश / ORDER
The captioned appeals at the instance of respective assessee(s) pertaining to A.Yrs. 2020-21 and 2021-22 are directed against the separate orders framed by Addl/JCIT(A)-5, Chennai/National Faceless Appeal Centre, Delhi arising of respective Intimation orders passed u/s.143(1)(a) of the Act.
2. Since common issues have been raised in the above appeals I proceed to adjudicate these appeals by way of this consolidated order for the sake of convenience.
3. The common issue raised in these bunch of appeals is that whether the amount received from Bharat Sanchar Nigam Limited (BSNL) on account of the forced retirement through the BNSL Voluntary Retirement Scheme, 2019 is in the nature of
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