2016 (12) TMI 1845

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....MBER For the Appellant : Shri J. Prabhakar, FCA For the Respondent : Shri A.V. Sreekanth, JCIT ORDER PER N.R.S. GANESAN, JUDICIAL MEMBER: All the appeals of the assessees are directed against the respective orders of the Commissioner of Income Tax (Appeals)-13, Chennai. Since common issue arises for consideration in all these appeals, we heard these appeals together and disposing of the same by this common order. 2. Shri J. Prabhakar, the Ld. representative for the assessees, submitted that the assessees filed returns of income for all the assessment years electronically and the same were processed under Section 143(1) of the Income-tax Act, 1961 (in short 'the Act'). In the course of processing the returns, the Assessing Offi....

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....the return for technical reasons. In those circumstances, the Bombay High Court directed the Chief Commissioner of Income Tax to make an attempt to resolve the issue on war-footing to ensure that the computer system runs in accordance with enactment. In this case also, according to the Ld. representative, when the assessees have filed their returns in the status of individual, the same cannot be changed to AOP while processing the return under Section 143(1) of the Act. Therefore, according to the Ld. representative, the CIT(Appeals) is not justified in dismissing the appeal of the assessee. 4. On the contrary, Shri A.V. Sreekanth, the Ld. Departmental Representative, submitted that the assessee-Trusts are beneficiaries of Suguna Children ....