Arun Gopilal Samnani Vs CPC Bangalore (ITAT Ahmedabad)
In Arun Gopilal Samnani Vs CPC Bangalore, the Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench, considered an appeal filed by the assessee against the order dated 04.07.2025 passed by the Addl./JCIT(Appeal)-7, Mumbai for Assessment Year 2021-22 in proceedings under Section 154 of the Income Tax Act.
The assessee had filed his return of income for A.Y. 2021-22 on 28.03.2022 declaring total income of Rs. 9,21,200. The return was processed by the Centralized Processing Centre (CPC), resulting in a tax demand of Rs. 40,840. According to the assessee, the demand arose because the return was processed under the old tax regime instead of the new tax regime.
The assessee stated that he had opted for the new tax regime by filing Form No. 10-IE on 22.03.2022. Thereafter, a rectification application under Section 154 of the Act was filed requesting that the benefit of the new tax regime be granted in accordance with the Form No. 10-IE submitted by him. However, the CPC rejected the rectification application through an order dated 01.08.2024.
Aggrieved by the rejection, the assessee filed an appeal before the first appellate authority. The Addl. CIT(A), through the impugned order, dismissed the appeal. The assessee then filed a second appeal before the ITAT.
