2020 (10) TMI 90

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....in Open Court held in Virtual Mode through Video Conferencing Mode using Webex platform. 2. The grounds of appeal raised by assessee in memo of appeal filed with the Income-Tax Appellate Tribunal, Chennai (hereinafter called "the Tribunal") read as under:- "1The Commissioner of Income Tax (Appeals) erred in dismissing the appeal on the ground of limitation in limine. 2. The Commissioner (Appeals) erred in misconstruing the appeal as preferred against the intimation u/s 143(1) of the Act (dt. 2.03.2009) and proceedings to deal with the appeal as belated. 3. The Commissioner(Appeals) failed to notice that , as stated in Col. 13 of Form No. 35 the issue involved in the appeal was the ACIT rejecting the rectificati....

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.... 7. The appellant is advised that in a case in which Tribunal had declined to condone the delay but considered the matter on merits the Hon'ble Madras High Court has made the following observations which is apt in this appellant's case " Matters relating to condonation of delay were indeed discretionary and are normally left to the Tribunal and this court will not ordinarily with the discretion. In this case, as we have already pointed out, the Tribunal did not stop with the order declining to condone the delay , but considered the matter on merits and has practically treated the appeal as being properly before it and has answered the question brought before it with reference to the material placed on record. It is in the circumsta....

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....tune of Rs. 5,77,305/- was wrongly claimed as TDS , while the same was taxes paid in USA on its foreign income from USA to the tune of Rs. 22,74,660/- which income has been duly declared in the return of income filed with Indian Income-tax authorities on 28.10.2007 and prayers were made to grant credit for taxes paid in USA being relief u/s 90 of the 1961 Act. This application dated 08.01.2018 was rejected by the AO vide communication dated PAN: ADQPJ3567N/NCC-22/TBM/2018-19 dated 16.08.2018 firstly because as per AO that the assessee itself has claimed the said amount of Rs. 5,77,305/- as TDS in the return of income filed with Revenue and now it is claimed that this amount reflect credit for taxes paid in foreign country , thus the AO obse....

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.... made fundamental jurisdictional error in dismissing appeal of the assessee on the grounds of limitation itself as he erred in holding that impugned order which is assailed before him is the intimation issued by the AO u/s 143(1) of the 1961 Act, dated 29.03.2009 , but in-fact it is the order dated 16.08.2018 passed by AO u/s 154 of the 1961 Act which was assailed by the assessee before learned CIT(A) and the appeal having being filed on 05.09.2018 was filed with learned CIT(A) within statutory time limit of 30 days as is prescribed u/s 249(2) of the 1961 Act . Thus, in the nut-shell it was submitted by learned counsel for the assessee that doors of justice were shut by learned CIT(A) on the short ground of limitation itself . Per Contra, l....