2024 (9) TMI 1267

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.... assessee directed against the order of Addl./JCIT(A)-1, Bengaluru dated 28.03.2024 for the assessment year 2020-21. 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 consideration, the appellant worked with Emerson Electric Company (India) Private Limited. On an international assignment, he went t....

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....led belatedly beyond the due date for filing of the return of income. 4. Being aggrieved, the appellant is in appeal before us in the present appeal. 5. When the matter was called on, none appeared on behalf of the appellant despite due service of notice of hearing. I therefore proceed to dispose of the appeal on merits after hearing the ld. Departmental Representative. 6. The ld. Sr. DR ....

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....n of income as on 24.12.2021, which means that Form No.67 was very much available with the CPC, Bangalore. Therefore, the CPC, Bangalore cannot deny the claim for credit for foreign tax paid merely because Form No.67 was not filed within the due date specified for filing the return of income under the provisions of section 139(1) of the Act, as it is merely a directory. Therefore, I direct the CPC....