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Income Tax Appellate Tribunal, “C” BENCH, CHENNAI
Before: HON’BLE SHRI V. DURGA RAO, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
माननीय +ी वी. दुगा1 राव, �ाियक सद2 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद2 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ (िनधा1रणवष1 / Assessment Year: 2018-19) Shri Sathyanarayanan Padmanabhan ACIT बनाम/ F2, B Block, Doshi Trinity Park Chennai. 178, Vengai Vasal Main Road, Vs. Santhosapuram, Chennai-600 073. �थायीलेखासं./जीआइआरसं./PAN/GIR No.AKSPP-5380-N (अपीलाथ�/Appellant) : ("#थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Shri PMN.Bhagavath Krishnan (Advocate) – Ld.AR "#थ�कीओरसे/Respondent by : Shri P.Sajit Kumar (JCIT) – Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 29-05-2023 घोषणाकीतारीख/Date of Pronouncement : 29-05-2023 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. The sole grievance of the assessee in captioned appeal is denial of foreign Tax Credit for Rs.1,86,365/-. The same has been denied on the ground that Form 67 as required under Rule 128(9) was not furnished along with return of income u/s 139(1). The registry has noted minor delay of 5 days in the appeal which stand condoned considering the period of delay.
We find that similar issue has been adjudicated by co-ordinate bench of this Tribunal in assessee’s favor in the case of Shri Prakash Varadarajulu vs. DCIT (ITA No.990/Chny/2022 order dated 16-02- 2023) wherein it has been held that filing of Form 67 is directory and not mandatory. Taking consistent view, we direct the assessee to furnish Form 67 to Ld. AO who shall verify the same. If the same is found n order, tax credit shall be granted to the assessee.
The appeal stand allowed for statistical purposes. Order pronounced on 29th May, 2023.