SHRI SARTH KUMAR SEKKANOR MURUGESAN,CHENNAI vs. ITO, NCW-22(4), CHENNAI
आयकर अपीलीय अिधकरण, ’ड’ ायपीठ, चेई।
IN THE INCOME TAX APPELLATE TRIBUNAL
‘D’ BENCH: CHENNAI
ी मनु कुमार िग र, ाियक सद एवं
ी एस. आर. रघुनाथा, लेखा सद के सम
BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER
आयकर अपील सं./ITA No.3067/Chny/2025
िनधारण वष/Assessment Years: 2021-22
Shri
Sarth
Kumar
Sekkanor
Murugesan,
No.1, Thendral Avenue, West Gandhi
Nagar, Avadi, Tiruvallur
Chennai 600054
Tamil Nadu.
v.
ITO,
Non-Corporate Ward-22(4),
Tambaram.
[PAN: EIUPS6478E]
(अपीलाथ/Appellant)
(यथ/Respondent)
अपीलाथ की ओर से/ Appellant by :
Mr. R.S.Vigneshanand, CA
थ की ओर से /Respondent by :
Mr.ARV Sreenivasan, CIT
सुनवाईक तारख/Date of Hearing
:
17.12.2025
घोषणाक तारख /Date of Pronouncement
:
22.12.2025
आदेश / O R D E R
PER MANU KUMAR GIRI, JM:
This appeal filed by the assessee is directed against the order dated 31.07.2025 passed by the Addl/JCIT(A)-5, Mumbai for the assessment year 2021-22. 2. The assessee raised 1 grounds of appeal amongst which, the only issue emanates for our consideration as to whether the ld. CIT(A) is justified in confirming towards foreign tax c of the Income Tax A circumstances of the c
We note that the 22 after claiming fore intimation under sect disallowing the claim order u/s.154 dated 0 foreign tax credit clai also dismissed the app
The ld. AR for th credit is covered by Court in the case of D & ors. Dated 06.10.2 prayed for allowing th 5. The ld. DR Mr.ARV CIT(A). 6. Heard both the record. In this case under section 90 of t processed under secti 2 ITA Shri Sarth Kumar S g the disallowance made by the A credit claimed at Rs.1,03,900/- u Act, 1961 ["Act" in short] in case. e assessee filed his return of inco eign tax credit of Rs.1,03,900/-. tion 143(1) of the Act dated of foreign tax credit. Subsequ 08.04.2023 was passed. Howeve med at Rs.1,03,900/-. On appea peal on merits. he assessee submits that the issu the judgment of the Hon’ble Ju Duraiswamy Kumaraswamy (WP N 023 [460 ITR 615 (Madras). H e ground raised by the assessee. V Sreenivasan, CIT relied on the parties and perused the mate , the assessee claimed FTC o the Act. The return filed by th on 143(1) of the Act by denying
No.3067/Chny/2025
Sekkanor Murugesan
Assessing Officer under section 90
the facts and ome for AY 2021-
The CPC passed
22.03.2022 by uent rectification r, AO denied the al, the ld. CIT(A) ue of foreign tax uri ictional High
No. 5834 of 2022
ence, the ld. AR order of the ld.
rial available on of Rs.1,03,900/- he assessee was the claim of FTC on account of the a rectification order u/s Foreign tax credit. We the Hon'ble High C
Kumaraswamy (WP N
ITR 615 (Madras), wh of aforesaid form in te rule is only for the im will always be directo the assessee. Under t
Assessing Officer to Thus, the grounds ra purposes.
7. In the result, t statistical purposes.
Order pronounce (एस. आर. रघुनाथा
(S.R.RAGHUNATH
लेखा सद$य/ACCOUNTANT
चे&नई/Chennai,
'दनांक/Dated: 22nd Decemb
EDN, Sr. PS
3
ITA
Shri Sarth Kumar S assessee filed Form 67 belated s.154 dated 08.04.2023 was pas e find that the issue is covered b
Court of Madras in the case
No. 5834 of 2022 & ors. Dated 0
herein, the Hon'ble High Court ha erms of Rule 128 is only director mplementation of the provisions o ory in nature and decided the is the above facts and circumstance give foreign tax credit in accor aised by the assessee are allowe the appeal filed by the assesse ed on 22nd day of December, 2025 a )
HA)
T MEMBER
S
(मनु कु
(MANU KU
&याियक सद$य/JU er, 2025. No.3067/Chny/2025
Sekkanor Murugesan dly. Subsequent ssed denying the y the decision of of Duraiswamy
06.10.2023 [460
as held that filing ry in nature. The of the Act and it ssue in favour of es, we direct the rdance with law.
ed for statistical ee is allowed for at Chennai. कमार िग र)
UMAR GIRI)
UDICIAL MEMBER
अपीलाथ/Appellant 2. थ/Respondent 3. आयकरआयु /CIT, Chenna 4. िवभागीयितिनिध/DR 5. गाड#फाईल/GF
4
ITA
Shri Sarth Kumar S ai / Madurai / Salem / Coimbatore.
No.3067/Chny/2025
Sekkanor Murugesan