TaxTMI 
TaxTMI 
2023 (4) TMI 62
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....herefore we only need to submit the requisite details before the assessing officer when it is called for. 4. But when the case was posted for hearing it transpired that apart from setting aside the assessment for being re-done after verification of details, the Commissioner had also given a direction to deny foreign tax credit in as much as FORM 67 had not been filed before the due date of filing the return. As per the directions of my Chartered Accountant, I visited the office of Mr. G. Baskar, Advocate, who prepared and sent me the appeal papers on 08.03.2023 and the appeal had been filed immediately on 09.03.2023. 5. I submit that the delay in filing this appeal is neither wilful nor wanton but due to circumstances beyond my control. I would be put to grave loss and hardship if the delay is not condoned. A meritorious case would be lost, if the delay is not condoned. No prejudice will be caused to the Respondent herein by condoning the delay and the balance of convenience thus lies in favour of the Petitioner. 6. In view of the above, it is prayed that this Hon'ble Tribunal may be pleased to a. condone the delay in filing the appeal of 283 days. b. Admit, hear and disp....
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....filed an affidavit by stating that she has only advised the assessee not to file any appeal as it is only set aside to the Assessing Officer. 4.1 Similar case was subject matter in appeal in the case of Vijay Vishin Meghani v. DCIT [2017] 398 ITR 250 (Bom), wherein, the Hon'ble Bombay High Court has held that the plea that the assessee wrongly advised by his Chartered Accountant earlier not to file appeal, in view of fact that assessee produced affidavit of Chartered Accountant in support of his plea and the said affidavit was not contested by the revenue authorities, Tribunal was not justified in refusing to condone the delay in filing the appeal. 4.2 Therefore, considering the facts and circumstances of the present case, keeping in view of the decision of the Hon'ble Bombay High Court in the case of Vijay Vishin Meghani v. DCIT (supra) as well as the decisions relied on by the ld. Counsel for the assessee in the case of Areva T & D India Ltd. v. JCIT (supra) and CIT v. Indian Gospel Fellowship Trust (supra), we are of the considered opinion that the delay in filing of the appeal is liable to be condoned. The case law relied on by the ld. DR has no application to the facts of th....
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.... notice issued by the Assessing Officer under section 142(1) of the Act dated 29.11.2019 asking the assessee to furnish various details and evidences for the income received from M/s. Medtronics, etc. Further vide notice dated 15.12.2019, again the Assessing Officer asked the assessee the details. Detailed reply was submitted by the assessee vide her letter dated 16.12.2019, which was placed at paper book page 34, wherein, the details and evidences of payment of tax outside India for which relief under sections 90/90A of the Act of Rs..1,20,93,988/- has been claimed was questioned and the assessee has furnished Irish Tax forms in Annexure -3. By considering all the details, the Assessing Officer passed the assessment order. Therefore, the assessment order passed by the Assessing Officer cannot be considered as erroneous order. 7. On the other hand, by referring to the CBDT Notification No. 9 dated 19.09.2017, the ld. DR has submitted that the as per sub-rule 9 of rule 128, the statement in Form No. 67 referred to in clause (i) of sub-rule (8) and the certificate or the statement referred to in clause (ii) of sub-rule (8) shall be furnished on or before the due date specified for f....
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....,42,50,321/- and for the tax paid of Rs..1,74,76,989 @ 50.70%. However, the assessee in her return of income has claimed tax credit under section 90 of the Act for an amount of Rs..1,20,93,788/- under the country code of Ireland with tax payer Identification No. 1583356PA. Thus, vide letter dated 21.03.2022, the assessee was asked to clarify whether the tax credit is claimed with reference to Indo-US Treaty or with reference to Indo-Irish Treaty. Besides, as per the Medtronic Statement for the year 2016 there is information about income from Medtronic Inc. to the tune of $ 2,80,546 and US tax withheld of $ 13,030. The assessee was asked to clarify about this also. Before the ld. PCIT, the assessee's A.R. represented that Medtronic Inc. has its legal headquarters in Ireland and that the income from Medtronic Inc. to the tune of $ 2,80,546 is included in the income statement relating to Medtronic Plc. By considering the above submission, the ld. PCIT was of the opinion that admittedly, the assessee has not filed Form 67 within the due date as required by Rule 128(8) and CBDT Notification No.9 dated 19.09.2017. As per Explanation 2 to Section 263 of the Act, an order passed allowing a....