2026 (5) TMI 224

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....10.2025 passed by the Ld. CIT(A) u/s 250 of the Act, which is herein after referred to as the "Impugned order". The Relevant Assessment year is 2023-24 and the corresponding previous year period is from 01.04.2022 to 31.03.2023. 2. Factual Matrix 2.1 That as and by way of an "intimation order made u/s 154 of the act by the CPC dated 24.06.2025 a demand of Rs. 3,34,110/- was created on the assessee under demand reference no. 20252023373591287207T which is here in after referred to as "Impugned intimation order u/s 154 of the Act". 2.2 The assessee had filed ITR for AY 2023-24 which included income from the salary earned both in India & in the Germany, under acknowledgement no. 717516710260723. The assessee had paid taxes on the inco....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ismissal of the first appeal was as under:- '6.1 Reiterating the facts of the case of the appellant that the return of income for AY 2023-24 was filed by the appellant on 26.07.2023. The return was processed u/s 143(1) vide intimation order dated 10.08.2023. The form No. 67 was filed on 23.07.2024. Thereafter the AO, CPC has passed rectification orders u/s 154 dated 27.05.2025 and 24.06.2025 rejecting the rectification application of the appellant. It is seen that no express powers have been vested on any authority to condone the delay in filing Form 67. Therefore the appellant has not followed the rule 128 in respect of filing form no.67 on or before the end of relevant assessment year. The appellant has relied on several judicial....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e to add. amend, modify, OR withdraw any of the grounds of appeal at the time of hearing." 3. Record of Hearing 3.1 The hearing in the matter took place before this Tribunal on 16.04.2026 when the Ld. AR for & on the behalf of the Assessee appeared before us & interalia contended that the "Impugned Order" is bad in law, illegal & not Proper. It therefore deserves to be set aside as the relevant form no. 67(FTC) was filed on 23.07.2024 copy which was tendered to us. It was contended that though the ITR was filed on 26.07.2023 but before the "impugned intimation order u/s 154 dated 24.06.2025" the FTC (Form 67) was on record as the same was filed on 23.07.2024 & due benefit of FTC in the tax ought to have been given to the assessee by b....