VIJANDER PRASAD GUPTA,GURGAON vs. ITO WARD- 52(1), DELHI

This assessee’s appeal for assessment year 2024-25, arises against the Commissioner of Income Tax (Appeals)/Addl./JCIT(A),
Panaji’s order dated 20.03.2025 having DIN and order no.
ITBA/APL/S/250/2024-25/1074740552(1), involving proceedings under section 143(1) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

Heard both the parties. Case file perused.
2. It emerges during the course of hearing that the assessee/appellant is aggrieved against both the learned lower authorities’ action assessing under the old regime than that under Assessee by Sh. V.P. Gupta, Adv.
Sh. Anunav Kumar, Adv.
Department by Sh. Manoj Kumar, Sr. DR
Date of hearing
21.08.2025
Date of pronouncement
21.08.2025
2 | P a g e the new one under section 115BAC(1) of the Act for the precise reason that he had opted for the former scheme only, in the CPC’s processing dated 23.11.2024 and upheld in the lower appellate discussion.
3. It is in this factual backdrop that the Revenue vehemently argued that both the learned lower authorities’ action assessing the assessee herein under the old scheme does not require any interference. It ccould hardly dispute the clinching fact that the assessee had filed the computation under the new regime only whereas it stands assessed under the old scheme because of alleged failure to give the correct option.
3. Be that as it may, this tribunal’s learned coordinate bench in Akshay Nitin Malu Vs. ITO (ITA No. 1651/Pune/2024, dated 3rd
January, 2025) has already settled the issue in assessee’s favour and against the department that such an inadvertent error or otherwise; as the case may be, could not deprive the assessee from getting assessed under the new regime. The tribunal hereby finds merit in the assessee’s instant sole substantive ground and directs the learned Assessing Officer to frame it fresh appropriate computation as per law.
3 | P a g e

JUDICIAL MEMBER

Dated: 21st August, 2025. RK/-