LATE DIVYA KALA SHARMA,DELHI vs. ADDL/JCIT, CHENNAI

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Sh. M. Balaganesh, Accountant Member & Sh. Sudhir Kumar, Judicial Member ITA No. 5309/Del/2026 : Asstt. Year: 2024-25 Sanjay Sharma L/H of Late Divya Vs Addl./JCIT, Kala Sharma, Aayakar Bhawan, 121, F-1, Block B-11, Dilshad Garden, Mahatma Gandhi Road, Delhi-110095 Nungambakkam, Chennai, Tamil Nadu-600034 (APPELLANT) (RESPONDENT) PAN No. AQKPS3475M Assessee by: Sh. Upender Kumar, Adv. Revenue by: Sh. Rajesh Kumar Dhanesta, Sr. DR Date of Hearing: 04.08.2026 Date of Pronouncement: 15.09.2026 ORDER Per M. Balaganesh, Accountant Member: This appeal of the assessee arises out of the order of the ld. CIT(A)/Addl./JCIT-3, Chennai having DIN & order No. ITBA/APL/S/250/2025-26/1087946169(1), dated 26.03.2026 against the order passed by CPC, Bengaluru u/s 154 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) on 03.02.2026 for the A.Y. 2024-25.

2 ITA No. 5309/Del/2026 Sanjay Sharma L/H of Late Divya Kala Sharma 3. We have heard the rival submissions and perused the material available on record. It is not in dispute that in the return of income filed by the assessee for A.Y. 2024-25, the accountant of the assessee had mentioned that return is filed under old tax regime even though the tax computation is made as per the new tax regime. Based on this, the ld. CPC processed the return and computed the tax liability as per old tax regime and raised demand on the assessee. The assessee filed a rectification application before the ld. CPC which stood rejected. The assessee preferred an appeal before the ld. NFAC. Before the ld. NFAC, it was clearly mentioned that computation of tax liability was made only under the new tax regime in the return but the accountant had erroneously mentioned in ITR-1 that assessee had chosen the old tax regime for computing the tax liability. All these facts are duly brought on record by the ld. NFAC. We find that assessee has duly computed the tax liability in the return under the new tax regime u/s 115BAC of the Act but wrongly stated in the ITR that she had not exercised the option of availing the new tax regime due to the mistake committed by her accountant while uploading the return. In our considered opinion, the assessee cannot be fastened with the tax liability for mere clerical error committed by her accountant. Hence, in the interest of justice and fair play and considering the totality of facts and circumstances, we

3 ITA No. 5309/Del/2026 Sanjay Sharma L/H of Late Divya Kala Sharma direct the ld. AO to compute the tax liability of the assessee for the year under consideration under the new tax regime. Accordingly, the grounds raised by the assessee are allowed.