Loading judgment…
Facts
The assessee inadvertently reported rental income of Rs. 6,40,099 twice in their Income Tax Return due to a software glitch. The CPC processed the return, taxing the income at Rs. 12,80,198. The CIT(A) dismissed the assessee's appeal against this intimation.
Held
The Tribunal noted that the assessee had filed a rectification application under Section 154 of the Act. The CPC, vide its order dated 23.06.2025, had rectified the mistake and determined the income from property at Rs. 6,44,299, effectively accepting the assessee's contention.
Key Issues
Whether the appeal is infructuous after the CPC rectified the mistake in the intimation under Section 154, reducing the assessed income.
Sections Cited
250, 143(1), 154
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, MUMBAI BENCH “SMC”, MUMBAI
Before: SHRI NARENDER KUMAR CHOUDHRY
O R D E R
Per : Narender Kumar Choudhry, Judicial Member:
This appeal has been preferred by the Assessee against the order dated 27.05.2025, impugned herein, passed by the National Faceless Appeal Centre (NFAC)/Ld. Commissioner of Income Tax (Appeals) (in short Ld. Commissioner) u/s 250 of the Income Tax Act, 1961 (in short ‘the Act’) for the A.Y. 2021-22.
In the instant case, the assessee has earned rental income of Rs. 6,40,099/-, however, while preparing and filing the ITR, due to glitch in software and inadvertently mentioned the said income of 6,40,099/- in ITR twice, mentioning single property in two columns. Whereas it is a fact that the assessee has earned the rental income of Rs. 6,40,009/- only. However, the CPC, processed the return filed by the assessee on dated 13.03.2022, vide intimation dated 22.04.2022, whereby the income from house property has been determined to the tune of Rs. 12,80,198/- and therefore, the assessee being aggrieved challenged the said intimation by filing first appeal before the Ld. Commissioner, who vide impugned order dated 22.05.2025 dismissed the appeal of the assessee, affirming the intimation dated 22.04.2022 under Section 143 (1) determining the total income of Rs. 6,85,560/- and the income from house property to the tune of Rs. 12,80,198/-.
The assessee, therefore, being aggrieved has challenged the impugned order by filing this appeal.
During the pendency of appeal before the Tribunal, the assessee also filed a rectification application under Section 154 of the Act on dated 23.06.2025 and requested for rectification of the order/intimation dated 22.04.2022, reiterating the aforesaid facts such as reporting one rental property under two separate heads inadvertently and/or technical glitch occurred technically and unintentionally, while filing the return, which resulted into double inclusion of the same income.
This Court observe from the order dated 23.06.2025 passed by the CPC under Section 154 of the Act, the CPC has already rectified its mistake and determined the Assessee’s income from property to the tune of Rs. 6,44,299/- only, more or less accepting the rectification application filed by the assessee. Thus, no grievance is left open.
Hence, considering the aforesaid peculiar facts and circumstances, as the CPC vide rectification order dated 23.06.2025 has accepted the contention of the assessee and accordingly, rectified the mistake, the appeal filed by the assessee is liable to be dismissed being infructuous.
In the result, the assessee’s appeal is dismissed being infructuous.
Order pronounced in the open court on 30.12.2025.