TaxTMI 
TaxTMI 
2025 (1) TMI 1674
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.... the appeal. 3. The assessee has raised the following grounds of appeal :- "1. That, on the facts and in circumstances of the case, the order of the Ld. ADDL/JCIT(A), NFAC in dismissing the appeal filed by the appellant is arbitrary, erroneous, contrary to law and is opposed to the principles of natural justice, equity and fair play. 2. That, on the facts and in circumstances of the case, the Ld. ADDL/JCIT(A), NFAC has passed the order u/s 250 without giving sufficient opportunity of being heard and thus violating the principles of "audi alteram portem." 3. That, on the facts and in circumstances of the case, the Ld. ADDL/JCIT(A), NFAC has passed the order u/s 250 without application of mind and without observing the principles of natural justice. 4. That, the Ld. ADDL/JCIT(A), NFAC has erred in not allowing the credit claimed by the appellant u/s 90/90A of the Income Tax Act, 1961 for Rs. 2,56,130/-. 5. That, the Ld. ADDL/JCIT(A), NFAC erred in concluding that Rule 128 of the Act vide Notification No. 100 of 2022 dated 18.08.2022 is not applicable in the case of the appellant. 6. That, the Ld. ADDL/JCIT(A) erred in not appre....
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.... observing as under : "3. Determination & Decision: The statement of facts, grounds of appeal, and the order appealed against, written submissions, and copies of documentary evidence/explanations have been thoroughly examined. The central issue for adjudication among all the grounds of appeal raised pertains to the issue of denial of relief u/s 90 amounting Rs. 2,56,130/- as well as disallowance of TDS. Therefore, all grounds of appeal are being clubbed and adjudicated together. After verification of the facts, statement of facts, grounds of appeal and submissions made by the appellant, the following observations have been made: i. The Appellant is an Individual and the appellant had filed its original return of income for A.Y. 2017-18 on 03/08/2017 and the due date for this assessment year was 05/08/2017. Hence, the return of income was filed on time. The said return was processed u/s 143(1) and intimation order issued dated 30/03/2019. Thereafter, the appellant has filed the rectification request which was processed on 09/01/2023 by not considering the credit claimed u/s 90/90A of the Act of Rs. 2,56,130/-. ii. A resident taxpayer who has credi....
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....mpugned order of the Ld. Addl./JCIT(A) is completely silent on the issue of disallowance of the TDS of Rs. 1,86,089/- deducted by Infosys India and the same has not been adjudicated upon by the Ld. Addl./JCIT(A). The Ld. AR further submitted that there was no willful intention of the part of the assessee in not filing Form 67 within the prescribed time period and admittedly the lapse occurred due to lack of knowledge on the part of the assessee regarding furnishing of Form 67 in order to claim the FTC. The Ld. AR submitted that filing of Form 67 is provisional/directory in nature and not mandatory and therefore, the Ld. Addl./JCIT(A) is not justified in denying the FTC claimed by the assessee. In support thereof, the Ld. AR relied on the following judicial pronouncements : "i. Honourable Supreme Court vide their order in the case of Sambhaji& Ors. V. Gangabai& Ors., (2008) 17 SCC 117: 2009 TaxPub(Ex) 1999 (SC), (Case PB-39) wherein it has been held that procedure cannot be a tyrant but only a servant. It is not an obstruction in the implementation of the provisions of the Act, but an aid. The procedures are handmaid and not the mistress. It is a lubricant and not a resista....
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....the same cannot be disallowed for mere delay in compliance of a procedural provision. vi. In the case of Suchi Agrawal Vs. ITO Ward 5(2)(4), Noida the Delhi Bench of Income Tax Appellate Tribunal (ITAT) has set aside the orders of the authorities below and restore the matter to the file of Ld. AO with the direction to verify the assessee's claim in respect of foreign tax credit as per law after admitting/accepting Form 67 and decide the issue in accordance with law. Consequently, the appeal of the assessee is allowed as indicated above for statistical purpose. vii. In the case of Kasper Pieter Tideman, Pune Vs. Income Tax Officer, Ward - 7(1), the Hon'ble ITAT Pune wherein it has been held that "We have heard the rival arguments made by both the sides, perused the orders of the AO and NFAC and the paper book filed on behalf of the assessee. We have also considered the various decisions cited before us. We find the AO in the instant case did not allow the Foreign Tax Credit (FTC) on the ground that Form No.67 has been filed beyond the due date of filing of the return. We find the NFAC upheld the action of the AO, the reasons of which have already b....
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....although the said Notification has come into effect from 01.04.2022, being a notification giving relief to taxpayers, the same should also be applied to cases pertaining to period earlier to the said notification. 5.3 In the light of his above submissions and since the Ld. Addl./JCIT(A) did not give any opportunity to the assessee to present its case before him, the Ld. AR prayed that the matter be set aside to the file of the Ld. Addl./JCIT(A) to decide the impugned issue(s) afresh i.e. disallowance of FTC on merits after due verification of Form 67 filed by the assessee and also give credit of TDS by giving adequate opportunity of hearing to the assessee. 6. The Ld. DR supported the order of the Ld. Addl./JCIT(A). 7. We have heard the Ld. Representatives of the parties and perused the material on record, various judicial precedents cited by the Ld. AR and also the paper book containing pages 1 to 92 filed by the assessee. The facts are not in dispute. Admittedly, the assessee failed to file Form 67 before the due date of filing of return u/s 139(1) of the Act which was due to the filed on 05.08.2017 for the relevant AY 2017-18. The assessee filed Form 67 only on 23.08.20....