2026 (4) TMI 1402

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....AR For the Revenue : Smt. Ananya Kulshresth, Sr. DR ORDER PER NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER: This appeal is filed by the assessee against the order dated 04.07.2025 passed by Addl/JCIT(Appeal) - 7 Mumbai [hereinafter referred to as 'Addl. CIT(A)'] for the Assessment Year (A.Y.) 2021-22 in the proceeding u/s. 154 of the Income Tax Act. 2. The brief facts of the case are th....

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.... filed an appeal before the first appellate authority, which was decided by the learned Addl. CIT(A), vide the impugned order and the appeal of the assessee was dismissed.  4. Now the assessee is in second appeal before us. The following grounds have been taken in this appeal: 1. Ld. Officer, CPC, has erred in processing the return of income for Asst. Year 2021-22 under old regime....

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....e filed within the due date of filing of return. In the present case, the assessee had filed the return u/s. 139(4) of the Act, along with form No. 10-IE on 23.08.2022. The Ld. AR submitted that the filing of form to opt for new tax regime was only a procedural requirement and the form No. 10-IE as filed by the assessee was duly available with the CPC at the time of processing of the return. There....

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....IE was not filed within the due date. 7. We have considered the rival submissions. The only issue to be considered in the present case whether the CPC was correct in processing the return of the assessee as per old tax regime, in spite of the fact that form No. 10-IE filed by the assessee was available at the time of processing of the return. Admittedly, the assessee had failed to file the pres....