NINA CHANDRAMANI SAXENA,RANGAREDDY vs. DCIT, CIRCLE-8(1), HYDERABAD

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ITA 146/HYD/2026Status: DisposedITAT Hyderabad10 June 2026AY 2021-226 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before the CIT(A), noting the actual delay was 56 days and the reasons provided (ill-health) constituted sufficient cause. The Tribunal directed the AO to consider the FTC claim on merits.

What were the facts?

The assessee claimed Foreign Tax Credit (FTC) and filed Form 67 on the due date. The AO initially accepted the income but later denied FTC through a rectification order. The CIT(A) dismissed the assessee's appeal due to a delay of 208 days in filing, based on an incorrect order date.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) was sufficiently excused, and whether the FTC claim should be considered on merits.

Which sections of the Income-tax Act were involved?

Section 90,Section 143(1),Section 154,Section 249(2),Section 249(3),Section 139(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ Bench, Hyderabad

Before: SHRI VIJAY PAL RAO, HON’BLE & SHRI MANJUNATHA.G, HON’BLE

Hearing: 10.06.2026

आदेशकी �ितिलिप अ�ेिषत/ Copy of the order forwarded to:

िनधा�रती/The 1 : NINA CHANDRAMANI SAXENA, 94, RELIANCE GREEN VILLAGE, Assessee NEAR IBS COLLEGE, MOKILA, SHANKARPALLI, RANGA REDDY-501 203, TELANGANA राज�/ The Revenue 2 : DCIT, CIRCLE-8(1), O/o DCIT, CIRCLE- 8(1), SIGNATURE TOWERS, OPP. BOTANICAL GARDENS, KONDAPUR, HYDERABAD-500 084, TELANGANA 3 The Principal Commissioner of Income Tax, Hyderabad. िवभागीय�ितिनिध, आयकर अपीलीय अिधकरण, हैदराबाद / DR, ITAT Hyderabad. 4 गाड�फ़ाईल / Guard file 5

आदेशानुसार / BY ORDER Digitally signed by TUMMALACHARLA TUMMALACHARLA LAKSHMI NARAYANA DN: cn=TUMMALACHARLA LAKSHMI LAKSHMI NARAYANA, c=IN, o=INCOME TAX APPELLATE TRIBUNAL, ou=INCOME TAX NARAYANA APPELLATE TRIBUNAL, CHENNAI BENCH Date: 2026.06.10 12:10:14 +05'30'

Sr. Private Secretary ITAT, Hyderabad

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