TaxTMI 
TaxTMI 
2023 (10) TMI 86
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....elay of 710 days in filing of the appeal by the assessee against the intimation under section 143(1) of the of the Income Tax Act, 1961 (for short "the Act"). Secondly, delay of 604 days in filing of the rectification application and disallowance of Foreign Tax Credit (FTC) of Rs. 1,94,384/- paid by the assessee. 3. Brief facts of the case are that the assessee is an Indian National. He is a salaried individual employed with Emerson Electric Company (India) Private Limited ('Emerson India') and was on an assignment to United States of America (USA) for the period 30th May, 2017 to 8th June, 2018. As the assessee was a resident and ordinarily resident in India for the assessment year 2019-20, his global income was taxable in India. Accordin....
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.... days after date of the intimation u/s. 143(1) of the Act. It has chosen to file the appeal after a delay of 710 days. Even the application for rectification was filed after 604 days. Unless and until it is demonstrated that there was a sufficient cause that prevented the appellant from exercising its legal remedy of filing appeal within that prescribed period of 30 days and that such difficulty continued to exist for over 710 even thereafter, the delay cannot be condoned without there being compelling grounds as advocated by the Hon'ble Courts. For these reasons, the appeal sought to be instituted by the appellant belatedly is not admitted since no "sufficient cause" has been shown u/s. 249(3) of the Income Tax Act, 1961 for the appe....
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....ents: i. Collector, Land Acquisition vs. Mst. Katiji 167 ITR 471 (SC); ii. TejasKarshanbhai Dari vs. ITO (ITA No. 1459/Ahd/2019); iii. Monitor Vincom Pvt. Ltd. vs. ITO (ITA No. 469/Kol/2021); iv. Ms. Brinda Rama Krishna vs. ITO (ITA No. 454/Bang/2021); v. Ms. Sonakshi Sinha vs. CIT(A), NFAC, Delhi (ITA No. 1704/Mum/2022); vi. Vinodkumar Lakshmipati vs. CIT(A), NFAC, Delhi (ITA No. 680/Bang/2022); vii. Purushothama Reddy Vankireddy vs. ADIT (INTN Taxation)-1, Hyderabad, dated 05/12/2022 (ITA No. 526/Hyd/2022). 8. Per contra, learned DR placed heavy reliance on the orders of the authorities below and Rule 128(9) of the Rules. 9. We have heard the rival submissions and perused the material placed on record. It could be seen fro....
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....bove and more particularly for the assessee to avail the proceedings u/s. 154 of the Act before the CPC. In view of the above, the delay in filing the appeal before the learned CIT(A) is required to be condoned. We also observed from the perusal of the learned CIT(A)'s findings that the learned CIT(A) has not adjudicated the appeal of the assessee on merits and merely dismissed the same on account of delay in filing the appeal before the learned CIT(A). In our view, though invariably the issue is required to be remitted to the file of learned CIT(A), considering the smallness of the issue and the issue is covered in favour of assessee, we deem it appropriate to adjudicate the grounds on merits. Accordingly, we have also taken into account t....