SIDDHARTHA LAL TRUST,CHANAKYA PURI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, NEW DELHI

The above captioned appeal is preferred by the assessee against the order dated 07.08.2025, passed by Ld. CIT(A)/NFAC, Delhi u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as, “Act”) in Appeal No. NFAC/2017- 18/10033471 for A.Y. 2018-19.

which are reproduced as below: “

1. That the learned Commissioner of Income Tax (Appeals) has erred on the facts and in law in not considering correct grounds of appeal and written submission filed by appellant 1 | P a g e

1.1 The learned Commissioner of Income Tax (Appeals) has Incorrectly considered grounds of appeal and written submission relating to appeal against intimation u/s 143(1) for the same year, which has already been disposed off by Commissioner of Income Tax (Appeals) vide appellate order dated 09.01.2024.

2. That the learned Commissioner of Income Tax (Appeals) has erred on the facts and in law in not adjudicating the appeal filed against the assessment order under section 143(3) dated 31.12.2020 wherein learned assessing officer has considered incorrect total income at Rs. 67,30,44,343/- in the computation sheet, instead of correct total income of Rs. 62,45,93,700/- as accepted in the assessment order passed u/s 143(3) of Income Tax Act and creating an incorrect tax demand of Rs. 60,71,877/-.

3. That the learned Commissioner of Income Tax (Appeals) has erred on facts and in law in not adjudicating the grounds relating to interest charged of Rs. 3,32,925/- u/s 234C of Income Tax Act in the assessment order.

4. That the learned Commissioner of Income Tax (Appeals) has erred on the facts and in law in not providing an opportunity of hearing through video conferencing requested by appellant vide letter dated 09.07.2025.

5. The appellant craves leave to add, amend, alter or vary, any of the aforesaid grounds of appeal before or at the time of hearing of the appeal and consider each of the grounds as without prejudice to the other grounds of appeal.”

2 | P a g e Siddhartha Lal Trust vs DCIT on 25.02.2020 and claim of exemption u/s 10(35) was disallowed. The assessee preferred an appeal before Ld. CIT(A) against intimation u/s 143(1) on 16.03.2020. An application for rectification was also filed u/s 154 before the Ld. AO on 10.08.2020. As Ld. AO rectified the intimation vide order u/s 154/143(1) dated 11.08.2020, the assesssee withdraw the appeal which was dismissed as withdrawn by Ld. JCIT(A) vide order dated 09.01.2024. Subsequently, assessment was completed u/s 143(3) at returned income vide order dated 31.12.2020. However, in the computation sheet, income has been considered at Rs. 67.30 cr. as per original 143(1) intimation ignoring the subsequent rectification. Assessee filed appeal on 04.03.2021 before Ld. CIT(A) against incorrect computation of income.

However, Ld. CIT(A) disposed off the appeal on incorrect grounds by taking the grounds of appeal filed earlier against intimation u/s 143(1). This being an apparent mistake, the assessee filed a rectification application before Ld. CIT(A). However, the same has not been disposed off by the Ld. CIT(A). Hence, the assessee is in appeal before the Tribunal.

4 We have heard the rival submissions and perused the material available on record. We note that the Ld. CIT(A) has erroneously considered the grounds of earlier appeal and dismissed the appeal after observing that the assessee’s returned income stands accepted in the subsequent order passed u/s 143(3) of the Act by the Ld. AO and, therefore, the addition does not stand. We note that in 3 | P a g e Siddhartha Lal Trust vs DCIT the computation sheet, the figure of income has been erroneously taken at Rs. 67,30,44,343/- instead of Rs. 62,45,93,700/- as assessed u/s 143(3) of the Act which is a mistake apparent from record and should have been rectified by the lower authorities. We, therefore, direct the Ld. AO to recompute the tax after taking the correct figure of income of Rs. 62,45,93,700/- as assessed u/s 143(3) of the Act.

Order pronounced in the Open Court on 08-01-2026.