TaxTMI 
TaxTMI 
2026 (8) TMI 373
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.... the order of the Tribunal dated 25 October 2024 passed in ITA No. 3359/Mum/2024 for the Assessment Year 2020-21. 2. The grievance of the assessee, as articulated in the Miscellaneous Application and elaborated through written submissions placed on record, is that while disposing of the appeal, the Tribunal has duly captured the factual matrix, the rival submissions and the legal contentions advanced on behalf of the assessee, particularly with regard to the determination of correct residential status and the consequential taxability of income from Singapore, as also the allowability of foreign tax credit. However, it is contended that no specific findings have been rendered on certain grounds raised before the Tribunal, and further, in ....
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.... return treating himself as Resident and Ordinarily Resident (ROR), which was subsequently revised upon discovering the error, and that relevant documentary evidences, including passport copies and summary of stay days, formed part of the record. 5. However, despite recording the aforesaid factual matrix and submissions, no categorical finding has been rendered by the Tribunal on Ground No. 1 relating to the determination of correct residential status of the assessee for the assessment year under consideration. Once the facts and legal submissions on an issue are noticed in the order, the absence of a finding thereon results in a clear omission apparent from record. The Tribunal is duty-bound to adjudicate each ground raised before it, a....
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....the course of hearing, including decisions of the Hon'ble High Court and various coordinate benches of the Tribunal, wherein it has been consistently held that filing of Form No. 67 is directory and not mandatory, and that foreign tax credit cannot be denied solely on the ground of delay in filing the said form. Additionally, it has been noticed that the Assessment Year 2020-21 was a pandemic year during which statutory timelines stood extended, and that Rule 128(9) was subsequently amended to expressly include revised returns, which amendment has been held to be clarificatory and retrospective in nature. 9. Despite recording the aforesaid observations and legal position, the Tribunal, in the operative portion of the order, remanded the ....
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.... indicated hereunder. 13. In the light of the foregoing discussion, and upon rectifying the mistakes apparent from record, we hold that the issues raised in Ground Nos. 1 to 6, which have either remained unadjudicated or have been remanded without clear and consistent findings, are required to be restored in entirety to the file of the Assessing Officer for fresh adjudication in accordance with law. The Assessing Officer shall, in the first instance, determine the correct residential status of the assessee for the Assessment Year 2020-21 under section 6(6) of the Act, after duly considering the material already available on record, including the summary of stay, passport evidences and submissions placed before the Tribunal. 14. Upon s....