9911796707
TMI Blog2025 (1) TMI 237X X X X Extracts X X X X X X X X Extracts X X X X ..... ear 2018-19 is directed against the order dated 19.09.2024 passed [in short "the Act"] by the Addl./JCIT(A)- 6, Chennai u/s.250 of the Income Tax Act, 1961 which in turn is arising out of Intimation order passed u/s.143(1) dated 23.05.2020. 2. Briefly, the facts of the case are that the appellant is an individual (Resident) deriving income under the head "salary". During the year under considerat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nying the claim of credit for Foreign Tax paid, as the Form No.67 was filed belatedly, i.e., beyond the due date for filing of the return of income. 4. Now the appellant is in appeal before the Tribunal challenging the order passed by ld. NFAC affirming the action of the CPC. 5. When the matter was called for, none appeared on behalf of the appellant despite due service of notice of hearing. How ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... specified under the provisions of section 139(1) of the Income Tax Act, 1961 ('the Act'). Admittedly, in the present case, Form No.67 was not filed within the due date for filing of the return of income under the provisions of section 139(1), but Form No.67 was filed on 22.03.2019. The CPC, Bangalore had processed the return of income as on 23.05.2020, which means that Form No.67 was very much ava ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 dated 14.08.2024 where also assessee was employed with same employer but Foreign Tax Credit was allowed even when Form No.67 was filed belatedly observing as follows : "7. I heard the ld. Sr. DR and perused the material on record. The issue in the present appeal is that whether or not the CPC, Bangalore is justified in denying the credit for Foreign Tax paid for the reason that the Form No.67 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... angalore to amend the Intimation u/s 143(1) of the Act by taking into consideration the Form No.67 filed by the appellant. Accordingly, the grounds of appeal filed by the assessee stands partly allowed." 8. In light of above, I direct the CPC, Bangalore to amend the Intimation u/s 143(1) of the Act by taking into consideration the Form No.67 filed by the appellant. Accordingly, the grounds of app ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
