SUJATA KOHLI,DELHI vs. DCIT CIRCLE 67(1), DELHI, DELHI
Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Satbeer Singh Godara
This assessee’s appeal for Assessment Year 2023-24
arises against the Addl./JCIT(A)-1, Lucknow’s DIN & order No.
ITBA/APL/S/250/2024-25/1074704556(1) dated 19.03.2025, in proceedings u/s 143(1) of the Income Tax Act, 1961 (in short
“the Act”).
Heard both the parties at length. Case file perused.
It transpires during the course of hearing that both the learned lower authorities have rejected the assessee’s claim to be assessed under a newly introduced scheme u/s 115BAC for the sole reason that sole reason that she had filed/uploaded the corresponding prescribed Form 10-IE well after the prescribed date. Trib.) has already concluded that the above compliance of filing of the uploaded Form 10-IE is a directory than a mandatory provision. I accordingly accept the assessee’s instant sole substantive ground in principle in very terms and direct the assessing authority to finalize it’s consequential computation after verification of all the relevant facts as per law.
This assessee’s appeal is allowed for statistical purposes. Order Pronounced in the Open Court on 23/07/2025. (Satbeer Singh Godara)
Judicial Member
Dated: 23/07/2025
*Subodh Kumar, Sr. PS*