GOUTAM MITTAL, RAIPUR,RAIPUR V. INCOME TAX OFFICER, WARD-1(1), RAIPUR, RAIPUR

ITA 50/RPR/2025

AI Insights

The case involves an appeal by Shri Goutam Mittal against the order of the Ld. CIT(Appeals)/NFAC, which upheld a demand raised by the Centralized Processing Center (CPC), Bengaluru under section 143(1) of the Income Tax Act for the assessment year 2023-24. The demand was based on the old tax regime, whereas the assessee had been filing returns under the new tax regime since A.Y. 2021-22. The assessee contended that there was an inadvertent mistake in the tax regime option selected for A.Y. 2023-24, leading to the incorrect demand. Additionally, the assessee requested a personal hearing via video conferencing, which was not granted, leading to a claim of violation of natural justice. The Tribunal decided to remand the case to the A.O. for a de novo adjudication to determine the correct application of the tax regime and to address the procedural oversight.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 469816 (ITAT-RAIPUR)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-04-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2023-2024
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRIYANKA PATEL
• Assessee Lawyers: SWETA JAIN
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

"आयकर अपीलȣय अͬधकरण Ûयायपीठ रायपुर मɅ। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.50/RPR/2025 Ǔनधा[रण वष[ / Assessment Year : 2023-24 Shri Goutam Mittal Mittal Niwas, Agrasan Chouk, Bhaisthan, Raipur (C.G)-492 001 PAN: AFUPM2158L ........अपीलाथȸ / Appellant बनाम / V/s. The Income Tax Officer, Ward-1(1), Raipur (C.G.) ……Ĥ×यथȸ / Respondent Assessee by : Mrs. Sweta Jain, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई कȧ तारȣख / Date of Hearing : 04.04.2025 घोषणा कȧ तारȣख / Date of Pronouncement : 04.04.2025 2 Gautam Mittal Vs. ITO, Ward-1(1), Raipur (C.G.) ITA No. 50/RPR/2025 आदेश / ORDER PER PARTHA SARATHI CHAUDHURY, JM: The captioned appeal preferred by the assessee emanates from the order of the Ld.CIT(Appeals)/NFAC, dated 29.11.2024 for the assessment year 2023-24 as per the following grounds of appeal: “1. That, on the facts and in law, Ld. Addl. CIT (A) is not justified in not granting option of personal hearing through VC (Video Conferencing) in spite of the fact that the Appellant had made a specific request to grant personal hearing through VC. The order has been passed, as such is without giving proper opportunity of being heard and therefore, the demand is liable to be cancelled. 2. That, on the facts and circumstances of the case and in law, Ld. Addl. CIT(A) erred in upholding the demand raised by the CPC, Bengaluru u/s.143(1) for Rs.68,180.00 without appreciating the facts and provision of law properly. 3. That the appellant reserves the right to add, alter or modify any ground of appeal.” 2. At the very outset, the Ld. Counsel for the assessee submitted that the A.O has raised a demand of Rs.68,180/- as per old tax regime. That however, the assessee had been filing return of income as per new tax regime from A.Y.2021-22. It was submitted by the Ld. Counsel that during the year under consideration i.e. A.Y.2023-24, there was an inadvertent mistake due to which the option for tax regime was wrongly written and as a result thereof, the said demand was raised. Accordingly, the Ld. Counsel submitted that the matter may be remanded to the file of the A.O so that he may verify the contents of the return filed and also see as to whether 3 Gautam Mittal Vs. ITO, Ward-1(1), Raipur (C.G.) ITA No. 50/RPR/2025 the taxation parameter would apply as per new tax regime or old tax regime in the case of the assessee. The Ld. Counsel further submitted that though the assessee had opted for hearing through video conference before the Ld. CIT(Appeals), however, the said opportunity was not granted to the assessee and there was therefore a violation of principles of natural justice at the level of the First Appellate Authority. 3. The Ld. Sr. DR has fairly submitted that the matter should be adjudicated denovo on merits by the A.O after verifying the contents in the claim of the assessee in the return and then decide the appropriate tax regime in which the assessee could be taxed. 4. After hearing the parties herein and analyzing the facts and circumstances involved in the present case, we find that the only issue for adjudication is with regard to which tax regime should apply here. We are of the considered view that the matter should be remanded to the file of the A.O with a direction to verify the claim of the assessee as per return of income and the applicability of the tax regime either old or new and thereafter to pass a speaking order through denovo adjudication while complying with the principles of natural justice. We order accordingly. In case, the A.O decides to assess the assessee as per the old tax regime then necessary deductions as per law should be allowed to the assessee on furnishing the documentary evidences before the A.O. 4 Gautam Mittal Vs. ITO, Ward-1(1), Raipur (C.G.) ITA No. 50/RPR/2025 5. As per the above terms, the grounds of appeal raised by the assessee are allowed for statistical purposes. 6. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 04th April, 2025. Sd/- Sd/- ARUN KHODPIA PARTHA SARATHI CHAUDHURY (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) रायपुर/ RAIPUR ; Ǒदनांक / Dated : 04th April, 2025. SB, Sr. PS आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of the Order forwarded to : 1. अपीलाथȸ /The Appellant. 2. Ĥ×यथȸ /The Respondent. 3. The Pr. CIT-1, Raipur (C.G.) 4. ͪवभागीय ĤǓतǓनͬध, आयकर अपीलȣय अͬधकरण, रायपुर बɅच, रायपुर / DR, ITAT, Raipur Bench, Raipur. 5. गाड[ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलȣय अͬधकरण, रायपुर / ITAT, Raipur. "