SMT. MAYA KAPOOR,GURUGRAM vs. INCOME TAX OFFICER, WARD-2(4), GURGAON, GURGAON

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ITA 4809/DEL/2024Status: DisposedITAT Delhi07 January 2025AY 2020-21Bench: Sh. Satbeer Singh Godara (Judicial Member)1 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal noted a previous order in a similar appeal for a different AY, which allowed the foreign tax credit despite the late filing of Form 67. The Tribunal decided to follow judicial consistency.

What were the facts?

The assessee's appeal for AY 2020-21 arises from a decision confirming the denial of foreign tax credit. The denial was based on the failure to file Form 67 by the due date.

What were the issues?

Whether foreign tax credit can be allowed when Form 67 is not filed by the due date, considering past judicial precedent.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 90,Section 90A,Section 234A,Section 234B,Section 234C,Section 139(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI

Before: Sh. Satbeer Singh Godara

For Appellant: Dr. Rakesh Gupta, Adv. &
Hearing: 07.01.2025Pronounced: 07.01.2025

ORDER This assessee’s appeal for Assessment Year 2020-21, arises against the Addl./JCIT(A)-1, Pune’s DIN & order No. ITBA/APL/S/250/2024-25/1069242502(1) dated 29.09.2024, in proceedings u/s 143(1) of the Income Tax Act, 1961 (in short “the Act”).

2.

Heard both the parties at length. Case file perused.

3. The assessee pleads the following substantive grounds in the instant appeal: “1. That having regard to the facts and circumstances of the case, Ld. CIT(A) has erred in law and on facts in confirming the action of Ld. ADIT CPC in not allowing the relief of Rs.2,04,153/- claimed by the assessee u/s 90/90A of income Tax Act, 1961 and that too without any basis and without appreciating the facts and Maya Kapoor circumstances of the case and in violation of principles of natural justice.

2. That in any case and in any view of the matter, action of Ld. CIT(A) in confirming the action of Ld. AO in not allowing the relief of Rs.2,04,153/- claimed by the assessee u/s 90/90A, is bad in law and against the facts and circumstances of the case.

3.

That having regard to the facts and circumstances of the case, Ld. CIT(A) has erred in law and on facts in confirming the action of Ld. ADIT CPC in assuming jurisdiction u/s 143(1) and not allowing the relief of Rs.2,04,153/- u/s 90/90A, more so when the same is outside the purview of section 143(1) of Income Tax Act, 1961.

4. That having regard to the facts and circumstances of the case, Ld. CIT(A) has erred in law and on facts in not reversing the action of Ld. ADIT CPC in charging interest u/s 234A, 234B and 234C of the Income Tax Act, 1961.”

4.

It emerges during the course of hearing that the learned lower authorities have denied foreign tax credit benefit to the assessee for the sole reason that she could not file/upload the corresponding Form 67 on or before the prescribed “due” date of filing return u/s 139 (1) of the Act. The Revenue vehemently contends that the foregoing compliance is indeed mandatory in nature and the assessee’s failure to this effect would disentitle her from claiming the impugned reopening. The assessee on the other hand has filed the tribunal’s recent order dated 31.05.2024 in her appeal for A.Y. 2021- 22 deciding the issue against the department. This clinching fact has gone un-rebutted from the Revenue side. I therefore, Maya Kapoor adopt judicial consistency in these facts to accept the assessee’s sole substantive grievance in principle and direct the learned assessing authority to frame it’s afresh computation as per law after verifying all necessary facts. Ordered accordingly.

5.

This assessee’s appeal is allowed for statistical purposes. Order Pronounced in the Open Court on 07/01/2025.

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