2023 (3) TMI 1513

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....urkunde ORDER PER S.S. VISWANETHRA RAVI, JM: This appeal by the assessee against the order dated 07-12-2022 passed by the National Faceless Appeal Centre, Delhi ("NFAC") for assessment year 2020-21. 2. We find no representation on behalf of the assessee nor any application filed seeking adjournment. Thus, the assessee called absent and set ex-parte. Therefore, we proceed to dispose off....

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....es return of income u/s. 139(1) of the Act along with Form No. 67, thereby, the CIT(A), NFAC, Delhi observed since the assessee filed return of income u/s. 139(4) of the Act, therefore, the assessee is not entitled to claim FTC as the return of income was not filed within due time specified u/s. 139(1) of the Act. Having holding so, the CIT(A), NFAC, Delhi opined that it has no jurisdiction to con....

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.... is to be understood the assessee filed Form No. 67 before filing of return of income u/s. 139(4) of the Act as is evident from page 4 of the impugned order. 6. Admittedly, the statutory provisions u/s. 90, the assessee entitled to claim FTC and in order to claim the taxes paid outside India, Rules are contemplated under Rule 128 of Income Tax Rules, 1962, wherein, Subrule (8) of Rule 128 provi....

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.... statutory provisions, as section 90 of the Act provides allowance of Foreign Tax Credit which is denied for alleged violation of procedures requirement. Therefore, we find filing of Form No. 67 under clause (i) of Sub-rule (8) of Rules 128 of the Income Tax Rules, 1962 is a procedural requirement, therefore, is a directory in nature, noncompliance thereof does not disentitled the assessee in clai....