SUBHASH CHANDER BAHL,NOIDA vs. DCIT CIRCLE 5(2)(1), NOIDA
Before: SHRI SATBEER SINGH GODARAAssessment Year: 2023-24
This assessee’s appeal for assessment year 2023-24, arises against the Commissioner of Income Tax (Appeals)/Addl./JCIT(A)-
2, Visakhapatnam’s order dated 23.01.2025 having DIN and order no.
ITBA/APL/S/250/2024-25/1072468551(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.
Assessee by Sh. Ankush Jain, CA
Department by Sh. Manoj Kumar, Sr. DR
Date of hearing
21.08.2025
Date of pronouncement
21.08.2025
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Delay of 54 days in filing of the instant appeal is condoned in the larger interest of justice and in light of Collector Land Acquisition vs. Mst. Katiji & Ors (1987) 167 ITR 471 (SC). 3. It emerges at the outset that the sole substantive issue herein between both the parties is that of correctness of the learned lower authorities’ action denying the assessee’s claim to be assessed under the new tax regime under section 115BAC of the Act for the precise reason that he had failed to file the prescribed Form 10IE along with the return. Learned counsel has quoted the tribunal’s order in Pran Panda Vs. ITO, ITA No. 1509 & 1510/Kol/2024, dated 04.11.2024 that the filing of Form 10IE is a directory provision which could not deny the assessee’s benefit of being assessed under the new tax regime. That being the case, I hereby accept the assessee’s instant sole substantive grievance and direct the learned assessing authority to assess him under the new regime as per law in very terms. 4. This assessee’s appeal is allowed. Order pronounced in the open court on 21st August, 2025 (SATBEER SINGH GODARA)
JUDICIAL MEMBER
Dated: 21st August, 2025. 3 | P a g e
RK/-