2026 (7) TMI 809

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Hari (HYBRID) For the Respondent : Sri A.P.Babu, Sr AR ORDER PER OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER: This appeal is filed by the assessee against the order of Ld. Commission of Income Tax (Appeal)/ADDL/JCIT(A), Kochi [hereinafter in short "Ld.CIT(A)"] dated 06.12.2025 passed under section 250 of Income Tax Act, 1961 (hereinafter in short "the Act") for the A.Y.2019-20. 2. The as....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....und that may be urged at the time of appeal hearing." 3. The only grievance of the appellant in this above cited appeal is that the Ld.CIT(A) ought to have held that the adjustment made by the Centralized Processing Centre (in short "CPC") by not giving relief of the Foreign Tax Credit of Rs.2.74 lakhs claimed by the appellant under section 90A of the Act is outside the scope of intimation unde....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the orders of the CPC and Ld.CIT(A), an appeal was filed before the ITAT with the grounds of appeal mentioned in the First page of this order. 6. During the appeal proceedings before the ITAT, the Learned Authorized Representative (hereinafter in short "Ld.AR") of the appellant stated that the issue is covered in favor of assessee by several orders of Tribunals across the country including the ....