Ms. Brinda Ramakrishna v. ITO

135 Taxmann.com 358Income Tax Appellate Tribunal2022#991 most cited

What is Ms. Brinda Ramakrishna v. ITO authority for?

The filing of Form 67 for claiming Foreign Tax Credit (FTC) is a directory requirement, not mandatory. Rule 128(9) does not provide for disallowance of FTC due to delay in filing this form. Double Taxation Avoidance Agreements (DTAAs) override domestic law.

109

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2022 to 2026.

Also referred to as

Ms. Brinda Ramakrishna v. ITO · Form 67 · Foreign Tax Credit · Rule 128(9) · DTAA · delay in filing · mandatory vs directory

Also reported as

193 ITD 840

Sections most often in play

Section 90Section 143(1)Section 139(1)Section 154Section 91Section 250Section 119(2)(b)Section 128(9)

Issues it is cited on

section 295foreign tax creditsection 90asection 90(2)azadi bachao andolansection 90section 91section 42section 139(5)rectification under section 154section 139(4)section 264

Judgments citing Ms. Brinda Ramakrishna v. ITO

Vaibhav Singh, Jaipur vs. ITO 1(2), Jaipur

In the result, appeal of the assessee is allowed

ITA 1081/JPR/2024[AY2022-23]Status: DisposedITAT Jaipur02 Jan 2025

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Shailesh Mantri, C.AFor Respondent: Shr. Anup Singh, Addl.CIT a
Section 143(1)(a)Section 154Section 90

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 1081/JPR/2024 fu/kZkj.k o"kZ@Assessment Years : 2022-23 Vaibhav Singh cuke The ITO, D-7, Meera Marg, Collectrate Vs. Ward-1(2), Jaipur. S.O. 9Jaipur), Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: BVGPS4103N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Shailesh Mantri, C.A. jktLo dh vksj ls@…

Rahul Anand, Kolkata vs. A.D.I.T., CPC, Bangalore

The appeal of the assessee is allowed

ITA 1497/KOL/2024[2019-2020]Status: DisposedITAT Kolkata06 Dec 2024AY 2019-2020

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishraassessment Year: 2019-20

For Appellant: Shri Rajat Agarwal, ARFor Respondent: Shri Supriya Pal, DR
Section 143(1)Section 154Section 250Section 295(1)Section 90

…sh the substantive right of claiming the credit of FTC. In support of the claim, the assessee has relied upon several decisions including the following decision: i. CIT vs. G.M. Knitting Industries (P) Ltd. 71 Tuxmann.com 35(SC) ii. Brinda Ramakrishna us. IPO 193 ITD 840 (Bang) iii. 42 Hertz Software India Pvt. Ltd vs Asst. CIT. Ita No. 29. Hang/2001 iv. Duraiswamy Kumaraswamy vs. PCIT, W.P No.5834 of 2022 Hon'ble Supreme Court, in the case of Mangalore Chemicals & Fertilizers Ltd. v. Deputy Commissioner, [1992 Supp (1) Supreme Court Cases 21) in respect of compliance with the procedural requirements have observe…

Surrendra Kumar Goenka, Howrah vs. ADIT, CPC, Bengaluru / I.T.O., Ward 61(3), Kolkata

In the result, the appeal of the assessee is allowed

ITA 1831/KOL/2024[2020-2021]Status: DisposedITAT Kolkata05 Dec 2024AY 2020-2021

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 139Section 139(1)Section 143(1)Section 234ASection 5Section 90

…the substantive right of claiming the credit of FTC. In support of the claim, the assessee has relied upon several decisions including the following decision: i. . CIT vs. G.M. Knitting Industries (P) Ltd. 71 Taxmann.com 35(SC) ii) Brinda Ramakrishna vs. IPO 193 ITD 840 (Bang) iii) 42 Hertz Software India Pvt. Ltd vs Asst. CIT. Ita No. 29. Hang/2001 iv) Duraiswamy Kumaraswamy vs. PCIT, W.P No.5834 of 2022 11. Hon'ble Supreme Court, in the case of Mangalore Chemicals & Fertilizers Ltd. v. Deputy Commissioner, [1992 Supp (1) Supreme Court Cases 21) in respect of compliance with the procedural requirements have ob…

Debanjan Chatterjee, Kolkata vs. D.D.I.T., CPC, Bengaluru, Bengalore

In the result, the appeal of the assessee is allowed

ITA 1959/KOL/2024[2021-2022]Status: DisposedITAT Kolkata02 Dec 2024AY 2021-2022

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Rajesh Kumari.T.A. No. 1959/Kol/2024 Assessment Year: 2021-2022 Debanjan Chatterjee,……..…………….…………Appellant C-3/14, East Enclave Cooperative Society, Rajarhat, Kolkata-700156 [Pan:Aezpc7707H] -Vs.- Deputy Director Of Income Tax,………………Respondent Cpc, Bengluru, Bangalore-560500 Appearances By: Shri Nilesh Kariya, A.R., Appeared On Behalf Of The Assessee Shri Sanjay Paul, Addl. Cit,Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: November 28, 2024 Date Of Pronouncing The Order: December 02, 2024 O R D E R

Section 139Section 139(4)Section 143(1)Section 154Section 90

…he substantive right of claiming the credit of FTC. In support of the claim, the assessee has relied upon several decisions including the following decision: i. CIT vs. G.M. Knitting Industries (P) Ltd. 71 Tuxmann.com 35(SC) ii. ii. Brinda Ramakrishna us. IPO 193 ITD 840 (Bang) iii. 42 Hertz Software India Pvt. Ltd vs Asst. CIT. Ita No. 29. Hang/2001 iv. Duraiswamy Kumaraswamy vs. PCIT, W.P No.5834 of 2022 11. Hon'ble Supreme Court, in the case of Mangalore Chemicals & Fertilizers Ltd. v. Deputy Commissioner, [1992 Supp (1) Supreme Court Cases 21) in respect of compliance with the procedural requirements have ob…

Jaspal Singh Bindra, Mumbai vs. Deputy Commissioner of Income Tax, CPC, Bangalore

The appeal are allowed and the Ld

ITA 1826/KOL/2024[2022-2023]Status: DisposedITAT Kolkata19 Nov 2024AY 2022-2023

Bench: Shri Sanjay Garg & Shri Rakesh Mishraassessment Year: 2022-23

For Appellant: NoneFor Respondent: Shri Pradip Kumar Biswas, DR
Section 139Section 139(1)Section 143(1)Section 250Section 90

…sh the substantive right of claiming the credit of FTC. In support of the claim, the assessee has relied upon several decisions including the following decision: i. CIT vs. G.M. Knitting Industries (P) Ltd. 71 Tuxmann.com 35(SC) ii. Brinda Ramakrishna us. IPO 193 ITD 840 (Bang) iii. 42 Hertz Software India Pvt. Ltd vs Asst. CIT. Ita No. 29. Hang/2001 iv. Duraiswamy Kumaraswamy vs. PCIT, W.P No.5834 of 2022 Jaspal Singh Bindra; A.Y. 2022-23 11. Hon'ble Supreme Court, in the case of Mangalore Chemicals & Fertilizers Ltd. v. Deputy Commissioner, [1992 Supp (1) Supreme Court Cases 21) in respect of compliance with th…

Neetu Agarwal, Kolkata vs. Income Tax Officer, Kolkata

The appeal of the assessee is allowed

ITA 1898/KOL/2024[2021-22]Status: DisposedITAT Kolkata18 Nov 2024AY 2021-22

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmai.T.A. No.1898/Kol/2024 Assessment Year: 2021-22 Neetu Agarwal………………………………………………………….…..……Appellant Flat 6C, Block 2, Shree Ramnagar Residential Complex, Vip Road, Tegharia, W.B – 700052. [Pan: Actpa2426P] Vs. Ito, Kolkata……………..............…..….…..….........……........……...…..…..Respondent Appearances By: Shri Puja Agarwal, A.R, Appeared On Behalf Of The Appellant. Shri Pradip Biswas, Addl. Cit- Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 30, 2024 Date Of Pronouncing The Order : November 18, 2024 Order Per Sonjoy Sarma: The Present Appeal Is Filed By The Assessee Against The Order Dated 11.07.2024 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Assessee Is A Resident Individual, Who Filed Her Return Of Income On 29.12.2021 For The Financial Year 2020-21 Relevant To Assessment Year 2021-22 Reporting A Total Income Of Rs.25,58,440/-. The Assessee Discharged Her Tax Liability By Way Of Tax Deducted At Source Amounting To Rs.2,80,028/-, Self-Assessment Tax Of Rs.22,740/- & Foreign Tax Credit (‘Ftc’) Of Rs.2,25,936/-. The Assessee Also Filed Form.67 Which Was Filed On 25.01.2022. An Intimation U/S 143(1) Of The Act Was Issued On 28.10.2022 In Which The Ftc Was Not Provided To The Assessee. This Disallowance Resulted In Tax Demand Of Rs.2,79,130/-.

Section 139(1)Section 143(1)Section 154Section 250Section 90

…right of claiming the credit of FTC. The following decisions support the claim of the assessee: i. CIT vs. G.M. Knitting Industries (P) Ltd. 71 Taxmann.com 35(SC) 4 I.T.A. No.1898/Kol/2024 Assessment Year: 2021-22 Neetu Agarwal ii. Brinda Ramakrishna vs. ITO 193 ITD 840 (Bang.) iii. 42 Hertz Software India Pvt. Ltd. vs. Asst. CIT, iv. Duraiswamy Kumaraswamy vs. PCIT, W.P No.5834 of 2022 13. Hon’ble Supreme Court, in the case of Mangalore Chemicals & Fertilizers Ltd. v. Deputy Commissioner, (1992 Supp (1) Supreme Court Cases 21) in respect of compliance with the procedural requirements have observed that: “The m…

Ratan Lal Bhura, Bhutan vs. D.C.I.T., Circle - 2(1), Kolkata

In the result, the appeal filed by the assessee is allowed

ITA 1719/KOL/2024[2020-2021]Status: DisposedITAT Kolkata12 Nov 2024AY 2020-2021

Bench: Pradip Kumar Choubey & Sri Sanjay Awasthi

Section 139Section 143(1)Section 154Section 250Section 90

…आयकर अपीलीय अधिकरण कोलकाता 'एसएमसी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘SMC’ BENCH, KOLKATA श्री प्रदीप कुमार चौबे, न्याधयक सदस्य एवं श्री संजय अवस्थी, लेखा सदस्य के समक्ष Before PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER & SRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No.: 1719/KOL/2024 Assessment Year: 2020-21 Ratanlal Bhura………………………………………………………………Appellant [PAN: BGKPB 4811 R] Vs. DCIT, Circle-2(1), Kolkata………………………………………………Respondent Appearances: Assessee represented by: Siddharth Agarwal, Adv. Department represented by: Bibekananda Madhu, JCIT, Sr. DR. Date of concluding the hearing : Sep…

Neetu Agarwal, Kolkata vs. Income Tax Officer - Ward 7(1), Kolkata

In the result, the appeal filed by the assessee is allowed

ITA 67/KOL/2024[2020-21]Status: DisposedITAT Kolkata13 Sept 2024AY 2020-21

Bench: Shri Sanjay Garg & Shri Rakesh Mishraassessment Year: 2020-21

For Appellant: Puja Agarwal, C.AFor Respondent: Abhishek Kumar, JCIT, Sr. DR
Section 143(1)Section 154Section 234BSection 250Section 90

…violation of procedural norm does not extinguish the substantive right of claiming the credit of FTC. The following decisions support the claim of the assessee: i. CIT vs. G.M. Knitting Industries (P) Ltd. 71 Taxmann.com 35(SC) ii. Brinda Ramakrishna vs. ITO 193 ITD 840 (Bang.) iii. 42 Hertz Software India Pvt. Ltd. vs. Asst. CIT, Ita No.29/Bang/2021 iv. Duraiswamy Kumaraswamy vs. PCIT, W.P No.5834 of 2022 13. Hon’ble Supreme Court, in the case of Mangalore Chemicals & Fertilizers Ltd. v. Deputy Commissioner, (1992 Supp (1) Supreme Court Cases 21) in respect of compliance with the procedural requirements have o…

Sanjeev Mehta, New Delhi vs. ACIT Circle-70(1), New Delhi

In the result, the appeal filed by the assessee is allowed

ITA 353/DEL/2024[2019-20]Status: DisposedITAT Delhi13 Sept 2024AY 2019-20

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharma, Judicialmember Sa No.49/Del./2024 (In Ita No.353/Del/2024) (Assessment Year : 2019-20) & Sanjeev Mehta Vs. Acit, Circle 70(1), G-1, Vishwa Apartment, New Delhi. 3, Shankaracharya Marg, Civil Lines, New Delhi – 110 054. (Pan: Aaapm5622L) (Appellant) (Respondent) Assessee By : Ms. Prem Lata Bansal, Adv. Revenue By : Shri Anuj Garg, Sr. Dr. Date Of Hearing : 04.07.2024 Date Of Order : 13.09.2024 O R D E R Per S. Rifaur Rahman, Am : This Appeal Is Filed By The Assessee Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) (For Short ‘Ld. Cit (A)’)/National Faceless Appeal Centre (Nfac), Delhi Dated 20.03.2023 For The Assessment Year 2019-20. 2 Since We Have Disposed Off The Appeal In The Instant Case By This Order, The Stay Application Filed By The Assessee Has Become Infructuous, Hence Dismissed.

For Appellant: Ms. Prem Lata Bansal, AdvFor Respondent: Shri Anuj Garg, Sr. DR
Section 250Section 253(5)Section 5

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIALMEMBER SA No.49/Del./2024 (in ITA No.353/Del/2024) (Assessment Year : 2019-20) AND Sanjeev Mehta vs. ACIT, Circle 70(1), G-1, Vishwa Apartment, New Delhi. 3, Shankaracharya Marg, Civil lines, New Delhi – 110 054. (PAN: AAAPM5622L) (APPELLANT) (RESPONDENT) ASSESSEE BY : Ms. Prem Lata Bansal, Adv. REVENUE BY : Shri Anuj Garg, Sr. DR. Date of Hearing : 04.07.2024 Date of Order : 13.09.2024 O R D E R PER S. RIFAUR RAHMAN, AM : This appeal is filed by the assessee against the…

Subhash Ishvarbhai Patel, Gandhinagar vs. The ADIT, CPC, Bengaluru Present Jurisdiction the ACIT, Gandhinagar Circle, Gandhinagar

In the result, the appeal filed by the assessee is allowed

ITA 754/AHD/2024[2020-21]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2020-21

Bench: Shri Siddhartha Nautiyal & Shri Makarand Vasant Mahadeokar

For Appellant: Ms. Nupur Shah, A.RFor Respondent: Shri Sudhakar Verma, Sr. DR
Section 139(1)Section 143(1)Section 154Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER I.T.A. No.754/Ahd/2024 (Assessment Year: 2020-21) Subhash Ishvarbhai Patel, Vs. ACIT, Plot No.86, CPC, Bengaluru Sector 19, (Present Jurisdiction Gandhinagar-382021. The ACIT, Gandhinagar Circle, Gandhinagar.) [PAN No.AAYPP4576C] (Appellant) .. (Respondent) Appellant by : Ms. Nupur Shah, A.R. Respondent by: Shri Sudhakar Verma, Sr. DR Date of Hearing 03.09.2024 Date of Pronouncement 10.09.2024 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This ap…

Koshlesh Varij Lochan, Bangalore vs. ITO Ward- 1 (1), Muzaffarpur

In the result, all the appeals of the assessee are allowed”

ITA 207/PAT/2023[2019-20]Status: DisposedITAT Patna28 Aug 2024AY 2019-20

Bench: Shri Sanjay Garg & Dr. Manish Borad

Section 143(1)(a)Section 90

…ITA No. 207/PAT/2023 Assessment Year: 2019-2020 Koshlesh Varij Lochan IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-PATNA ‘e-COURT’, KOLKATA [Hybrid Court Hearing] Before Shri Sanjay Garg, Judicial Member & Dr. Manish Borad, Accountant Member I.T.A. No. 207/PAT/2023 Assessment Year: 2019-2020 Koshlesh Varij Lochan,…………………….…… Appellant Flat No. 110, Garudadri Elite Apartment, Kudlu Gata, Kudlu, Bangalore-560068, Karnataka, [PAN: ADTPL4128Q] -Vs.- Income Tax Officer,…………………..…………Respondent Ward-1(1), Muzaffarpur Appearances by: Shri Koshlesh Varij Lochan, A.R., appeared on behalf of the assessee Shri Sushil Ku…

Avik Anup Prabhu, New Delhi vs. Deputy Commissioner of Income Tax, New Delhi

In the result, the appeal of the assessee is allowed

ITA 775/DEL/2024[2020-21]Status: DisposedITAT Delhi06 Aug 2024AY 2020-21

Bench: Shri Saktijit Dey & Shri S Rifaur Rahmanassessment Year : 2020-21 Avik Anup Prabhu Vs. Dcit, Circle 22(2), Osho Drive, Gadaipur, Income Tax Department, Mehrauli, C.R. Building, I.P. Estate, New Delhi – 110 030 New Delhi – 110 002 (Pan: Axipp8009P) (Appellant) (Respondent) Appellant By : Shri Aditya Kumar, Ca & Shri Ankur Agarwal, Ca Respondent By : Shri Kanv Bali, Sr. Dr. Date Of Hearing : 30.07.2024 Date Of Pronouncement : 06.08.2024 Order

For Appellant: Shri Aditya Kumar, CA &For Respondent: Shri Kanv Bali, Sr. DR
Section 139(1)Section 154Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’ : NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year : 2020-21 AVIK ANUP PRABHU Vs. DCIT, CIRCLE 22(2), OSHO DRIVE, GADAIPUR, INCOME TAX DEPARTMENT, MEHRAULI, C.R. BUILDING, I.P. ESTATE, NEW DELHI – 110 030 NEW DELHI – 110 002 (PAN: AXIPP8009P) (Appellant) (Respondent) Appellant by : Shri Aditya Kumar, CA & Shri Ankur Agarwal, CA Respondent by : Shri Kanv Bali, Sr. DR. Date of hearing : 30.07.2024 Date of pronouncement : 06.08.2024 ORDER PER SAKTIJIT DEY, VP : This appeal by the Assessee is agains…

Anindya Sarkar, Kolkata vs. A.D.I.T., CPC, Bengaluru, Bengalru

The appeal of the assessee is allowed

ITA 1345/KOL/2024[2020-2021]Status: DisposedITAT Kolkata26 Jul 2024AY 2020-2021

Bench: Shri Sanjay Garg & Shri Rakesh Mishraassessment Year: 2020-21

For Appellant: Shri C.M. Roy, C.AFor Respondent: Shri Subhro Das, Addl. CIT, Sr. DR
Section 139(1)Section 143(1)Section 154Section 250Section 90

…sh the substantive right of claiming the credit of FTC. In support of the claim, the assessee has relied upon several decisions including the following decision: i. CIT vs. G.M. Knitting Industries (P) Ltd. 71 Tuxmann.com 35(SC) ii. Brinda Ramakrishna us. IPO 193 ITD 840 (Bang) iii. 42 Hertz Software India Pvt. Ltd vs Asst. CIT. Ita No. 29. Hang/2001 iv. Duraiswamy Kumaraswamy vs. PCIT, W.P No.5834 of 2022 11. Hon'ble Supreme Court, in the case of Mangalore Chemicals & Fertilizers Ltd. v. Deputy Commissioner, [1992 Supp (1) Supreme Court Cases 21) in respect of compliance with the procedural requirements have obs…

Asha Rani Pandya, Indore vs. CPC Bangalore, Bangalore

In the result, the appeal is allowed

ITA 176/IND/2024[2019-20]Status: DisposedITAT Indore28 Jun 2024AY 2019-20

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniasha Rani Pandya Dcit/Acit-1(1) 389 1Ad- Scheme No.74C Indore Vijay Nagar, Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aqqpp7081A Assessee By Ms. Shreya Jain & Shri Prakash Jain, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 27.06.2024 Date Of Pronouncement 28 .06.2024

Section 139(1)Section 143(1)Section 90Section 91

…ntion she has relied upon following decisions: (i) Deepak Shimoga Padmaraju vs. ADIT 162 taxmann.com 96 (ii) Duraiswamy Kumaraswamy vs. PCIT of Hon’ble Madras High Court dated 06.10.2023 in writ petition no.5834 of 2022 (iii) Ms. Brinda Ramakrishna vs. ITO 193 ITD 840 2.1 Thus, the Ld. AR has submitted that when the assesse filed form 67 and was available before the CIT(A) then the claim of credit of foreign tax paid on the income earned in USA ought to have been allowed by the CIT(A) having co-terminus power of the AO. 3. On the other hand, Ld. DR has submitted that the credit of foreign tax is not availabl…

Madhusudhan Pillai, Vikhroli vs. DCIT Circle-42(1)(1), Mumbai

ITA 804/MUM/2024[2018-19]Status: DisposedITAT Mumbai21 Jun 2024AY 2018-19

Bench: Shri Amarjit Singh & Shri Rahul Chaudhary

For Appellant: Ravindra PoojaryFor Respondent: H.M. Bhatt
Section 139(1)Section 143(1)Section 6Section 90

…ITA No.804/Mum/2024 Mr. Madhusudhan Pillai Vs. CPC, Bengalure, DCIT, Circle 41(1)(1) IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER, ITA No.804/Mum/2024 (Α.Υ. 2018-19) Mr. Madhusudhan Pillai Vs. CPC, Bengaluru F 1102, Residences CHS Phase 1, Godrej Trees, Pirojshanagar, Vikhroli East, Mumbai – 400079 DCIT, Circle-42(1)(1) Kautilya Bhavan, Mumbai 400051 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AHSPP0412E Appellant Respondent Appellant by : Ravindra Poojary Respondent by : H.M. Bhatt Date of Hearing 29.05.2024 Date of Pronoun…

Ramakrishna Rao, Kolkata vs. ITO, Ward-2(3), Alipurduar

In the result, the appeal of the assessee is allowed

ITA 541/KOL/2024[2020-21]Status: DisposedITAT Kolkata12 Jun 2024AY 2020-21

Bench: Shri Sanjay Garg & Shri Rakesh Mishraassessment Year: 2020-21

For Appellant: Shri Siddarth Agarwal, AdvocateFor Respondent: Shri Sailen Samadder, Addl. CIT, Sr. DR
Section 143(1)Section 250Section 90

…violation of procedural norm does not extinguish the substantive right of claiming the credit of FTC. The following decisions support the claim of the assessee: i. CIT vs. G.M. Knitting Industries (P) Ltd. 71 Taxmann.com 35(SC) ii. Brinda Ramakrishna vs. ITO 193 ITD 840 (Bang.) iii. 42 Hertz Software India Pvt. Ltd. vs. Asst. CIT, Ita No.29/Bang/2021 8 Ramakrishna Rao Chintalapudi, AY: 2020-21. iv. Duraiswamy Kumaraswamy vs. PCIT, W.P No.5834 of 2022 13. Hon’ble Supreme Court, in the case of Mangalore Chemicals & Fertilizers Ltd. v. Deputy Commissioner, (1992 Supp (1) Supreme Court Cases 21) in respect of com…

Bijender Singh, Alipurduar vs. ITO, Ward-2(3), Alipurduar

In the result, all the appeals of the assessee are allowed

ITA 447/KOL/2024[2022-23]Status: DisposedITAT Kolkata12 Jun 2024AY 2022-23

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 445 To 447/Kol/2024 Assessment Year: 2019-20, 2021-22 & 2022-23 Bijender Singh Income Tax Officer, Ward-2(3), C/O Subash Agarwal & Associates, Vs Alipurduar Advocates Siddha Gibson 1, Gibson Lane, Suite 213 2Nd Floor Kolkata - 700069 [Pan : Dsnps3610C] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Siddharth Agarwal, Advocate Revenue By : Shri S.B. Chakraborthy, Jcit, Sr. D/R सुनवाई क" तारीख/Date Of Hearing : 20/05/2024 घोषणा क" तारीख /Date Of Pronouncement: 12/06/2024 आदेश/O R D E R Per Dr. Manish Borad: The Present Appeals Are Directed At The Instance Of The Assessee Against The Separate But Identical Orders Of The Learned Commissioner Of Income Tax, Appeal, Addl/Jcit(A)-10, Mumbai (Hereinafter The “Ld. Cit(A)”), Passed U/S 250 Of The Income Tax Act, 1961 (“The Act”) For The Assessment Year 2019-20. 2. The Registry Has Pointed Out That There Is A Delay Of 20 Days In Filing Of These Appeals. There Is A Petition For Condonation Of Delay Stating Therein, The Reasons For The Delay. On Perusal Of The Petition, We Are Convinced That The Assessee Was Prevented For Reasonable Cause From Filing This Appeal In Prescribed Time Limit. Accordingly, We

For Appellant: Shri Siddharth Agarwal, AdvocateFor Respondent: Shri S.B. Chakraborthy, JCIT, Sr. D/R
Section 143(1)Section 143(1)(a)Section 154Section 249(2)Section 250Section 90

…| आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, KOLKATA BEFORE DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER & SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER I.T.A. No. 445 to 447/Kol/2024 Assessment Year: 2019-20, 2021-22 & 2022-23 Bijender Singh Income Tax Officer, Ward-2(3), C/o Subash Agarwal & Associates, Vs Alipurduar Advocates Siddha Gibson 1, Gibson Lane, Suite 213 2nd Floor Kolkata - 700069 [PAN : DSNPS3610C] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Siddharth Agarwal, Advocate Revenue by : Shri S.B. Chakraborthy, JCIT, Sr. D/R सुनवाई क" तारीख/Date…

Bijender Singh, Alipurduar vs. ITO, Ward-2(3), Alipurduar

In the result, all the appeals of the assessee are allowed

ITA 446/KOL/2024[2021-22]Status: DisposedITAT Kolkata12 Jun 2024AY 2021-22

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 445 To 447/Kol/2024 Assessment Year: 2019-20, 2021-22 & 2022-23 Bijender Singh Income Tax Officer, Ward-2(3), C/O Subash Agarwal & Associates, Vs Alipurduar Advocates Siddha Gibson 1, Gibson Lane, Suite 213 2Nd Floor Kolkata - 700069 [Pan : Dsnps3610C] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Siddharth Agarwal, Advocate Revenue By : Shri S.B. Chakraborthy, Jcit, Sr. D/R सुनवाई क" तारीख/Date Of Hearing : 20/05/2024 घोषणा क" तारीख /Date Of Pronouncement: 12/06/2024 आदेश/O R D E R Per Dr. Manish Borad: The Present Appeals Are Directed At The Instance Of The Assessee Against The Separate But Identical Orders Of The Learned Commissioner Of Income Tax, Appeal, Addl/Jcit(A)-10, Mumbai (Hereinafter The “Ld. Cit(A)”), Passed U/S 250 Of The Income Tax Act, 1961 (“The Act”) For The Assessment Year 2019-20. 2. The Registry Has Pointed Out That There Is A Delay Of 20 Days In Filing Of These Appeals. There Is A Petition For Condonation Of Delay Stating Therein, The Reasons For The Delay. On Perusal Of The Petition, We Are Convinced That The Assessee Was Prevented For Reasonable Cause From Filing This Appeal In Prescribed Time Limit. Accordingly, We

For Appellant: Shri Siddharth Agarwal, AdvocateFor Respondent: Shri S.B. Chakraborthy, JCIT, Sr. D/R
Section 143(1)Section 143(1)(a)Section 154Section 249(2)Section 250Section 90

…| आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, KOLKATA BEFORE DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER & SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER I.T.A. No. 445 to 447/Kol/2024 Assessment Year: 2019-20, 2021-22 & 2022-23 Bijender Singh Income Tax Officer, Ward-2(3), C/o Subash Agarwal & Associates, Vs Alipurduar Advocates Siddha Gibson 1, Gibson Lane, Suite 213 2nd Floor Kolkata - 700069 [PAN : DSNPS3610C] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Siddharth Agarwal, Advocate Revenue by : Shri S.B. Chakraborthy, JCIT, Sr. D/R सुनवाई क" तारीख/Date…

Bijender Singh, Kolkata vs. ITO, Ward-2(3), Alipurduar

In the result, all the appeals of the assessee are allowed

ITA 445/KOL/2024[2019-20]Status: DisposedITAT Kolkata12 Jun 2024AY 2019-20

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 445 To 447/Kol/2024 Assessment Year: 2019-20, 2021-22 & 2022-23 Bijender Singh Income Tax Officer, Ward-2(3), C/O Subash Agarwal & Associates, Vs Alipurduar Advocates Siddha Gibson 1, Gibson Lane, Suite 213 2Nd Floor Kolkata - 700069 [Pan : Dsnps3610C] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Siddharth Agarwal, Advocate Revenue By : Shri S.B. Chakraborthy, Jcit, Sr. D/R सुनवाई क" तारीख/Date Of Hearing : 20/05/2024 घोषणा क" तारीख /Date Of Pronouncement: 12/06/2024 आदेश/O R D E R Per Dr. Manish Borad: The Present Appeals Are Directed At The Instance Of The Assessee Against The Separate But Identical Orders Of The Learned Commissioner Of Income Tax, Appeal, Addl/Jcit(A)-10, Mumbai (Hereinafter The “Ld. Cit(A)”), Passed U/S 250 Of The Income Tax Act, 1961 (“The Act”) For The Assessment Year 2019-20. 2. The Registry Has Pointed Out That There Is A Delay Of 20 Days In Filing Of These Appeals. There Is A Petition For Condonation Of Delay Stating Therein, The Reasons For The Delay. On Perusal Of The Petition, We Are Convinced That The Assessee Was Prevented For Reasonable Cause From Filing This Appeal In Prescribed Time Limit. Accordingly, We

For Appellant: Shri Siddharth Agarwal, AdvocateFor Respondent: Shri S.B. Chakraborthy, JCIT, Sr. D/R
Section 143(1)Section 143(1)(a)Section 154Section 249(2)Section 250Section 90

…| आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, KOLKATA BEFORE DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER & SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER I.T.A. No. 445 to 447/Kol/2024 Assessment Year: 2019-20, 2021-22 & 2022-23 Bijender Singh Income Tax Officer, Ward-2(3), C/o Subash Agarwal & Associates, Vs Alipurduar Advocates Siddha Gibson 1, Gibson Lane, Suite 213 2nd Floor Kolkata - 700069 [PAN : DSNPS3610C] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Siddharth Agarwal, Advocate Revenue by : Shri S.B. Chakraborthy, JCIT, Sr. D/R सुनवाई क" तारीख/Date…

Shivananda Patil, Kolkata vs. ADIT, CPC, Bangaluru

In the result, all the appeals of the assessee are allowed

ITA 32/KOL/2024[2022-23]Status: DisposedITAT Kolkata03 Jun 2024AY 2022-23

Bench: Dr. Manish Borad, Hon’Ble & Shri Pradip Kumar Choubey, Hon’Blei.T.A. No. 30 To 32/Kol/2024 Assessment Year: 2020-21 To 2022-23 Shivananda Patil Adit, Cpc, Bengaluru C/O Subash Agarwal & Associates, Vs Advocates Siddha Gibson 1, Gibson Lane, Suite 213 2Nd Floor Kolkata - 700069 [Pan : Beipp9978P] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Siddharth Agarwal, Advocate Revenue By : Shri Probhash Roy, Addl. Cit, Sr. D/R सुनवाई क" तारीख/Date Of Hearing : 30/04/2024 घोषणा क" तारीख /Date Of Pronouncement: 03/06/2024 आदेश/O R D E R Per Dr. Manish Borad: The Present Appeals Are Directed At The Instance Of The Assessee Against The Separate But Identical Orders Of The National Faceless Appeal Centre (Hereinafter The “Ld. Cit(A)”), Passed U/S 250 Of The Income Tax Act, 1961 (“The Act”) For The Assessment Year 2020-21 To 2022-23. 2. As The Issues Involved In These Appeals Are Identical, For The Sake Of Convenience They Were Heard Together & Are Being Disposed Off By Way Of This Common Order. 3. The Common Issue Involved In These Appeals That Arises For Our Adjudication Is In Respect Of Denial Of Relief Claimed U/S 90 Of The Act On Account Of Delay In Furnishing Of Form 67 Of The Act.

For Appellant: Shri Siddharth Agarwal, AdvocateFor Respondent: Shri Probhash Roy, Addl. CIT, Sr. D/R
Section 143(1)Section 143(1)(a)Section 154Section 249(2)Section 250Section 90

…| आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, KOLKATA BEFORE DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER & SHRI PRADIP KUMAR CHOUBEY, HON’BLE JUDICIAL MEMBER I.T.A. No. 30 to 32/Kol/2024 Assessment Year: 2020-21 to 2022-23 Shivananda Patil ADIT, CPC, Bengaluru C/o Subash Agarwal & Associates, Vs Advocates Siddha Gibson 1, Gibson Lane, Suite 213 2nd Floor Kolkata - 700069 [PAN : BEIPP9978P] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Siddharth Agarwal, Advocate Revenue by : Shri Probhash Roy, Addl. CIT, Sr. D/R सुनवाई क" तारीख/Date of Hearing : 30/04/2…