2025 (5) TMI 2209

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....ER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned appeal at the instance of assessee pertaining to assessment year 2019-20 is directed against the order dated 30.08.2024 passed by Addl. JCIT(A), Jodhpur u/s.250 of the Income Tax Act, 1961 ( in short 'the Act') arising out of the Intimation order dated 28.03.2021 passed u/s. 143(1) of the Act. 2. Registry informed that there is de....

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.... a routine check of the ITAT dashboard by my Chartered Accountant, that the issue came to my attention. The fresh appeal was promptly refiled on 18.12.2024 upon discovery of the omission. 4. That, I respectfully submit that the delay in filing the appeal was neither due to negligence nor any disregard for the prescribed legal process. The appeal against the orders of the Ld. CIT(A) dated ....

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....that lower authorities have not granted Foreign Tax Credit (FTC) solely on account of delay in furnishing Form No.67. 5. On merits of the case, Ld. Counsel for the assessee referred to the decision of Coordinate Bench, Mumbai in the case of Tom Thomas Vs. ADIT(CPC), Bangalore in ITA No. 20/Mum/2022, order dated 29.11.2022 and submitted that filing of Form No. 67 is directory in nature and even ....

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.... case of Cognizance for Extension of Limitation In re (2022) 441 ITR 722 (SC). The assessee has filed the appeal before ld. CIT(A) on 06.12.2023 and therefore there is a delay of about 2 years 06 months. We further observe that in the impugned order ld. CIT(A) has not dealt with the merits of the case on account of delay in filing the appeal by about 2 years 06 months. Assessee has filed the condo....