SHILPA PRABHAKAR KULKARNI,MUMBAI vs. DCIT, CPC, BENGALURU

ITA 387/MUM/2023Status: DisposedITAT Mumbai11 May 2023AY 2017-1812 pages
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What did the Tribunal hold?

The Tribunal held that while the initial rejection of the claim by the CPC was not a mistake, the assessee should not be deprived of eligible exemptions. The issue was restored to the Assessing Officer for verification of the exemption claim.

What were the facts?

The assessee claimed certain allowances as exempted in her return of income. The CPC adjusted the salary income upwards, disallowing these claims. The assessee's rectification application and appeal to the CIT(A) were rejected.

What were the issues?

Whether the CIT(A) erred in rejecting the claim for exempted allowances and whether the rectification order was bad in law due to procedural irregularities.

Which sections of the Income-tax Act were involved?

Section 154,Section 143(1),Section 234B,Section 234C

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “G” MUMBAI

Before: SHRI OM PRAKASH KANT & MS. KAVITHA RAJAGOPAL

For Appellant: Ms. Chandni Shah & Kinjal Patel
For Respondent: Mr. A.N. Bhalekar, DR
Hearing: 03/05/2023Pronounced: 11/05/2023

PER OM PRAKASH KANT, AM

This appeal by the assessee is directed against order dated 14.12.2022 passed by the Ld. Commissioner of Income-tax – National Faceless Appeal Centre, Delhi [in short ‘the Ld. CIT(A)’] in relation to rectification order passed by the Ld. Central Processing Centre (CPC), Bangalore u/s 154 of the Income-tax Act, 1961 (in short ‘the Act’) for assessment year 2017-18. The grounds raised by the assessee are reproduced as under:

Shilpa Prabhakar Kulkarni Shilpa Prabhakar Kulkarni 2 ITA No. No. 387/M/2023

1.

On the facts and in the circumstances of the case, and On the facts and in the circumstances of the case, and On the facts and in the circums

The order continues below.

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