SHALABH ARORA,GAUTAM BUDH NAGAR vs. ITO, WARD-5.3.4, NOIDA

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 187/Del/2023 : Asstt. Year: 2020-21 Shalabh Arora, Vs. Income Tax Officer, A-107, Sector-61, Ward-5.3.4, Gautam Budh Nagar, Noida, Noida Uttar Pradesh-201301 (APPELLANT) (RESPONDENT) PAN No. AMXPA9420B Assessee by : Sh. M. P. Rastogi, Adv. Revenue by : Sh. Anuj Garg, Sr. DR Date of Hearing: 04.07.2023 Date of Pronouncement: 31.07.2023

ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against order of National Faceless Appeal Centre (NFAC) dated 30.11.2022.

“1. That CIT (A) ought not to have denied the claim of the assessee with regard to the credit of foreign taxes paid outside India on salary income merely on the ground that Form No 67 was not furnished before due date as prescribed u/s 139(1) of the Act, overlooking the time extended u/s 139(1) for filing the ITR from time to time during the covid period and finally up to 10th January, 2021. 2. Without prejudice to ground no 1 above the learned CIT- A ought not to have disallowed the claim of credit of foreign taxes paid outside India without appreciating the

2 ITA No. 187/Del/2023 Shalabh Arora reconciliation of claim provided in Form 67 and as explained before him in submission.” 3. The credit to taxes paid outside India has not been given by the revenue authorities under the impression that the assessee failed to furnish Form 67 before the due date. It was brought to our notice that the due date has been extended upto 10.01.2021. Hence, the matter is being referred to the file of the JAO to consider the extended due date and accord due credit for the taxes paid.

Sd/- Sd/- (C. M. Garg) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 31/07/2023 *Ajay Kumar Keot, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR