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2026 Supreme(Online)(ITAT) 13236

INCOME TAX APPELLATE TRIBUNAL (PUNE BENCH)
Manish Borad, Accountant Member, Pavan Kumar Gadale, Judicial Member
Sameer Yadram Sharma – Appellant
Versus
ITO, Ward 1(1) Aurangabad – Respondent


Advocates:
For the Appellants/Petitioners: Tanzil Padvekar
For the Respondents: Deepak Kumar Kedia

Table of Content
1. nature of compensation received under bsnl vrs 2019. (Para 1 , 2)
2. interpretation of sections 10(10b) vs 10(10c) regarding vrs compensation. (Para 3 , 4 , 5 , 6 , 7)
3. condonation of delay and reliance on judicial consistency. (Para 8 , 9 , 10 , 11 , 12 , 13)
Srl No. ITA Nos. A.Y Appellant Respondent
1 864/Pun/2026 2020-21 Sameer Yadram Sharma

PAN: AOFPS3231L

ITO, Ward 1(1)

Aurangabad.

2 865/Pun/2026 2021-22
3 1496/Pun/2026 2020-21 Makarand Prabhakar Abhyankar

PAN: AAMPA8135C

ITO, Circle 1

Kolhapur

4 1498/Pun/2026 2020-21 Narayan Maruti Patil.

PAN: AHSPP7268C

ITO, Ward 2(1)

Kolhapur

5 1499/Pun/2026 2020-21
6 1520/Pun/2026 2020-21 Sushil Mahadeorao Juwar

PAN: ABFPJ4697N

ITO, Ward 1(1)

Aurangabad.

7 1521/Pun/2026 2021-22
8 1644/Pun/2026 2020-21 Sunil Madhukar Deshpande

PAN: ACDPD5314M

ITO, Ward 4(1)

Pune

9 1645/Pun/2026 2021-22
10 1646/Pun/2026 2021-22 Sanjay Sadashiv Kshirsagar

PAN: AIWPK4557C

ITO, Ward -2

Ahmednagar

11 1657/Pun/2026 2020-21 Nandkumar Digamber Jadhav

PAN: ABFPJ7882F

ITO, Ward -1
12 1658/Pun/2026 2021-22
13 1661/Pun/2026 2020-21 Md. Abdul Razzak Md. Abdul Kareem

PAN: ANXPM0916B

ITO, Ward -1

Nanden

14 1662/Pun/2026 2021-22

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