2026 (4) TMI 254

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....SUCHITRA KAMBLE, JUDICIAL MEMBER: This is an appeal filed against the order dated 30-09- 2025 passed by National Faceless Appeal Centre (NFAC), Delhi for assessment year 2023-24. 2. The grounds of appeal are as under:- "1. The learned ADDL./JCIAT(APPEALS) has grievously erred both in law and on facts in upholding I COMPUTATION OF TAX made by Id AO/CPC-Bangluru by not accepting the g....

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....law. It be so held now and Tax as calculated by appellant as per New Tax Regime be directed to be accepted. 3. The ld Addl./JCIT (Appeals) erred both in law and on facts in distinguishing the various decisions cited before him which are squarely applicable and there by erred in not accepting the submissions made to him. It be so held now. 4. Addl./JCIT(Appeals) The ld NFAC/CIT(A)....

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....s processed by the Assessing Officer CPC u/s. 143(1) of the Act vide intimation order dated 31-01-2024 computing the total income at Rs. 19,54,960/-. The computation of tax was not done as per the provisions of section 115BAC of the Act (New Tax Regime) and was done as per the old tax regime. 4. The assessee filed appeal before the CIT(A). The CIT(A) dismissed the appeal of the assessee. 5. ....

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....to note that the assessee is a partner of partnership firm requiring tax audit as the assessee is receiving remuneration from the said partnership firm. The due date of filing return was 31st October, 2023 and not 31st July, 2023 as observed by the CIT(A). Thus, the assessee filed her income on 11-09-2023 which is well within the due date of filing of return i.e. 31-10-2023 and the revised return ....