TaxTMI 
TaxTMI 
2025 (7) TMI 1121
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....condonation petition stating the reasons which led to delay in filing the appeal. 3. After hearing the ld. Departmental Representative and going through the averments made in the condonation petition by the assessee, I find that due to 'reasonable cause' assessee failed to file the appeal within the stipulated time limit. Having regard to the facts of the instant case, I condone the delay in filing the appeal and admit the appeal for adjudication in light of judgments of Hon'ble Supreme Court in the case of Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. reported in (1987) 2 SCC 107 and in the case of Inder Singh Vs. State of Madhya Pradesh judgment dated 21.03.2025 (2025 INSC 382). 4. None appeared on behalf of the as....
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....claimed in the ROI as reflected in my Form 26AS. The only grievance in this appeal is about short grant of credit for TDS of Rs 2,06,116 (Rs 3,23,380 less Rs. 1,17,264/-) The action of the Ld. CPC of short grant of TDS in the Intimation is not in accordance with the following judicial pronouncements: In the case of PILCOM CIT 425 ITR 312(SC) As mentioned earlier, I was a NR in India as per Section 6 of the Act. Further, I was a Resident of the UAE for the CY 2018 as per the domestic tax laws of UAE As per Article 15(1) of the India-UAE Double Taxation Avoidance Agreement (DTAA), income of a Resident of UAE, for services rendered in UAE is taxable only in UAE. As I was a Resident of UAE for the CY 2018, in my ROI, I had not offered to ta....
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....crave leave to add, alter, amend, modify, or withdraw any of the above facts or documents referred to in the above paras before or during the hearing of appeal to enable the Hon'ble Commissioner of Income-tax (Appeals) to dispose of this appeal according to law."" 7. Going through the above submissions of the assessee and also considering the details and the case laws furnished in the paper book and also going through Form 26AS, I observe that total tax of Rs. 3,23,380/- has been deducted and deposited by the Emerson Electric Company (India) Private Limited on the total amount of Rs. 20,43,043/- paid/credited to the account of the assessee. I also note that in the return of income in Schedule EI Assessee has claimed exemption under Art....