BHARAT TRUST,AHMEDABAD V. ITO, WARD 1(2)(1), AHMEDABAD, AHMEDABAD

ITA 922/AHD/2025

AI Insights

The case involves Bharat Trust appealing against the order of the Commissioner of Income-tax (Appeals) which confirmed the charging of various surcharges and cess as per a rectification order under Section 154 of the Income Tax Act, 1961. The original return filed by Bharat Trust for the assessment year 2023-24 was processed under Section 143(1), leading to a tax demand which was later rectified. The CIT(A) dismissed the appeal as infructuous after the rectification, which resolved the disputes raised in the appeal. The Tribunal upheld the CIT(A)'s decision, leading to the dismissal of the appeal.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 717724 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-08-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2023-2024
• Appeal Filed On: 28-04-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PRATIK SHARMA
• Assessee Lawyers: ADJOURNMENT APPLICATION FILED
• Keywords: Rectification of order
• Section: 154

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER ITA No.922/Ahd/2025 (Assessment Year: 2023-24) Bharat Trust, Nirma House, Near Income-tax Circle, Ashram Road, Ahmedabad-380009 [PAN :AAATB 2134 L] Vs. The Income Tax Officer, Ward 1(2)(1), Ahmedabad (Appellant) .. (Respondent) Appellant by : Adjournment application filed Respondent by: Shri Pratik Sharma, Sr DR Date of Hearing 07.08.2025 Date of Pronouncement 14.08.2025 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- This appeal has been filed by the Assessee against the order passed by the Ld. ADDL/JCIT (A)-2, Lucknow (hereinafter referred to as \"CIT(A)\" for short) dated 11.03.2025 passed under Section 250 of the Income-tax Act, 1961 [hereinafter referred to as \"the Act\" for short], for Assessment Year (AY) 2023-24. 2. The assessee has raised the following grounds of appeal:- “1. In law and in facts and circumstances of the Appellant case, the learned Commissioner of Income-tax (Appeals) has erred in points of law and facts. 2. In law and in facts and circumstances of the Appellant case, the learned Commissioner of Income-tax (Appeals) has grossly erred in dismissing the ground of the appellant and confirming charging of surcharge @ 37% of Rs.8,651/- as per order passed u/s. 154 of I.T. Act dtd. 01-04-2024 instead of Rs. Nil. 3. In law and in facts and circumstances of the Appellant case, the learned Commissioner of Income-tax (Appeals) has grossly erred in dismissing the ground of the appellant and confirming charging of health Printed from counselvise.com ITA No. 922/Ahd/2025 Bharat Trust Vs. ITO Asst. Year : 2023-24 - 2– and education cess of Rs.1,281/- as per order passed u/s.154 of I.T. Act dtd. 01-04-2024 instead of Rs.935/-. 4. In law and in facts and circumstances of the Appellant case, the learned Commissioner of Income-tax (Appeals) has grossly erred in dismissing the ground of the appellant and confirming charging of interest u/s.234C of I. T. Act of Rs.611/- as per order passed u/s.154 of I.T. Act dtd. 01-04-2024 instead of Rs.435/-.” 3. The brief facts of the case are as follows: The assessee filed its return of income for the relevant assessment year on 13.07.2023, declaring a total income of Rs. 77,940/- and tax paid of Rs. 33,940/-. The return was processed under Section 143(1) of the Act by the CPC on 18.12.2023, resulting in the same assessed income but raising a tax demand of Rs. 13,600/-. 4. Aggrieved by the said intimation under Section 143(1), the assessee filed an appeal before the Ld. CIT(A). However, the CIT(A) dismissed the appeal as infructuous, observing as under: “The Appellant has filed his original return of income for the Financial Year 2022-23 and relevant to the assessment year 2023-24 on 13/07/2023 declaring total income at Rs. 77,940/- under the normal provisions of the Income Tax Act, 1961. The present appeal i.e. Appeal No: ADDL/JCIT (A)-2 LUCKNOW/10009/2022-23 arises on 12-01-2024 against the intimation issued under section 143(1) of the Act dated 18/12/2023 passed by ADIT, CPC of the income tax Act. The above return was processed u/s 143(1) CPC/2324/A5/376922149 dated 18/12/2023. -The assessee vide rectification request 611095660040124 dated 18/12/2023 has stated that there is a mistake(s) in the said intimation u/s 143(1) which is apparent from record within the meaning of Section 154 of Income Tax Act, 1961. Thereafter, the appellant had received the rectified order u/s. 154 of the IT Act, 1961, on 01/04/2024, the dispute raised in the above appeal was resolved. Thus, the appeal filed becomes infructuous for the appellant. \"Demand has been cancelled by rectification order dated 01/04/2024 the appeal filed becomes infructuous for the appellant Printed from counselvise.com ITA No. 922/Ahd/2025 Bharat Trust Vs. ITO Asst. Year : 2023-24 - 3– 5. As the disputed demand has already been rectified and appellant has also confirmed that the issue contended vide present appeal has been resolved, Hence the appeal is hereby dismissed. 5. In view of the above, it is clear that the disputed demand has already been rectified, and the issues raised by the assessee stand resolved through the rectification order dated 01.04.2024. Consequently, no grievance now survives for adjudication in the present appeal. 6. In the result, the appeal filed by the assessee is dismissed as infructuous. The order is pronounced in the open Court on 14.08.2025 Sd/- Sd/- (SIDDHARTHA NAUTIYAL) (DR. B.R.R. KUMAR) JUDICIAL MEMBER VICE-PRESIDENT Ahmedabad; Dated 14.08.2025 *btk आदेश की \u0007ितिलिप अ ेिषत/Copy of the Order forwarded to : 1. अपीलाथ\u0007 / The Appellant 2. \b थ\u0007 / The Respondent. 3. संबंिधत आयकर आयु\u0015 / Concerned CIT 4. आयकर आयु\u0015(अपील) / The CIT(A)- 5. िवभागीय \bितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड फाईल / Guard file. आदेशानुसार/ BY ORDER, True Copy TRUE COPY सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपीलीय अिधकरण, अहमदाबाद / ITAT, Ahmedabad 1. Date of dictation 01.08.2025 2. Date on which the typed draft is placed before the Dictating Member 12.08.2025 3. Other Member 13.08.2025 4. Date on which the approved draft comes to the Sr.P.S./P.S 13.08.2025 5. Date on which the fair order is placed before the Dictating Member for pronouncement 14.08.25 6. Date on which the fair order comes back to the Sr.P.S./P.S 14.08.25 7. Date on which the file goes to the Bench Clerk 14.08.25 8. Date on which the file goes to the Head Clerk…………………………………... 9. The date on which the file goes to the Assistant Registrar for signature on the order 10. Date of Dispatch of the Order…………………………………… Printed from counselvise.com "