9911796707
TMI Blog2022 (7) TMI 1212X X X X Extracts X X X X X X X X Extracts X X X X ..... provisions of Section 90 / 90A of the Act. The credit for the same was denied to the assessee in the intimation u/s.143(1) of the Act without any reason. CIT(A) atleast ought to have looked into the same and decide the issue which was not done in the instant case. Ultimately, we find that this is a matter requiring factual verification and accordingly, we deem it fit and appropriate to set asi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to as Act) dated 17/03/2021 by the ld. Asst. Director of Income Tax, CPC, Bangaluru (hereinafter referred to as ld. AO). 2. The assessee has raised the following grounds of appeal:- 1. The learned Commissioner of Income Tax (Appeals) erred in dismissing the appeal as infructuous failing to appreciate that the Intimation issued under section 143(1) of the Income-tax Act, 1961 and the rectif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ome. 4. The appellant craves leave to add, alter, amplify, modify and vary the above grounds of appeal. 3. We have heard rival submissions and perused the materials available on record. We find that assessee is an individual and had filed his return of income for the A.Y.2019-20 on 21/03/2020 declaring total income of Rs.11,38,920/-. This return was duly processed u/s.143(1) of the Act an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in the order u/s.154 of the Act. Accordingly, the NFAC dismissed the appeal of the assessee as infructuous . 3.1. We are not in agreement with the order of the NFAC, Delhi in the instant case as admittedly the assessee has claimed foreign tax credit of Rs.31,097/- in accordance with provisions of Section 90 / 90A of the Act. The credit for the same was denied to the assessee in the intimatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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