Sambhaji and Others v. Gangabai and Others

ASHOK SETHI,DELHI vs. ACIT CIRCLE- 70(1), NEW DELHI

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

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandraassessment Year: 2018-19 Sh. Ashok Sethi, Vs. Acit, 18, Sunder Nagar, Circle-70(1), Delhi New Delhi Pan: Bqqps1160L (Appellant) (Respondent) Assessee By Sh. Shailendra Mohan, Adv. Department By Ms. Harpreet Kaur Hansra, Sr. Dr Date Of Hearing 02.02.2026 Date Of Pronouncement 02.02.2026 Order Per Satbeer Singh Godara, Jm This Assessee’S Appeal For Assessment Year 2018-19, Arises Against The Commissioner Of Income Tax (Appeals)/Addl. Jcit(A)- 2, Chennai’S Din & Order No. Itba/Apl/S/250/2025- 26/1078504613(1), Dated 15.07.2025, Involving Proceedings Under Section 154 Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’). Heard Both The Parties. Case File Perused. 2. Suffice To Say, It Transpires During The Course Of Hearing That Both The Learned Lower Authorities Have Denied The Assessee’S Foreign Tax Credit Claim Of Rs.1,28,946/- Under Section 90 R.W.S. 90A Of The Act For The Sole Reason That He Had Not Filed/Uploaded His Corresponding Form 67 On Or Before The Prescribed “Due” Date In The Course Of Section 154 “Rectification”, Dated 18Th August, 2022 & Upheld In The Lower Appellate Discussion. This Is What Leaves The Assessee Aggrieved. 4. We Have Given Our Thoughtful Consideration To The Assessee’S & Department’S Vehement Arguments Reiterating Their Respective Stands. It Further Emerges That The Assessee Had Subsequently Complied With The Above Form 67 Filing/Uploading Post Facto The Due Date Thereof As Admitted By Both The Parties. & Also, That Instant Identical Issue Has Been Decided By This Tribunal In Gurcharan Singh Vs. Ito

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘F’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER Assessment Year: 2018-19 Sh. Ashok Sethi, Vs. ACIT, 18, Sunder Nagar, Circle-70(1), Delhi New Delhi PAN: BQQPS1160L (Appellant) (Respondent) Assessee by Sh. Shailendra Mohan, Adv. Department by Ms. Harpreet Kaur Hansra, Sr. DR Date of hearing 02.02.2026 Date of pronouncement 02.02.2026 ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2018-19, arises against the Commissioner of Income Tax (Appeals)/Addl. JCIT(A)- 2, Chennai’s DIN…

PUNEET KHANNA,DELHI vs. ITO WARD 3(1), GURGAON

In the result, the appeal is allowed

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.Shri Puneet Khanna Vs. Income Tax Officer 8/51, Ramesh Nagar Ward-3(1) New Delhi Gurgaon Pan: Aajpk7067L Appellant Respondent Assessee By Sh. R. R. Gupta, Ca Revenue By Sh. Om Prakash, Sr. Dr Date Of Hearing 15/09/2025 Date Of Pronouncement 26/09/2025 Order

…ortance to the non-observance of all conditions irrespective of the purposes they were intended to serve." Further reliance was placed on the decision of the Hon’ble Supreme Court, in the case of Sambhaji and Others v. Gangabai and Others, reported in (2008) 17 SCC 117, wherein it has been held that procedure cannot be a tyrant but only a servant. It is not an obstruction in the implementation of the provisions of the Act, but an aid. The procedures are handmaid and not the mistress. It is a lubricant and not a resistance. A procedural law should not ordinarily be construed as mandatory; the procedural law is al…

DHEERAJ CHAUDHARY,NEW DELHI vs. ACIT, CENTRAL CIRCLE-8, NEW DELHI

Bench: Shri Mahavir Singh(), Ms. Madhumita Roy & Shri Avdhesh Kumar Mishra

…uction but a servant and aid to justice. The procedural presumption is handmaid and not the mistress, the lubricant and not a resistant in the administration of justice as held by the Hon'ble Apex Court in the case of Sambhaji vs. Gangabai, reported in (2008) 17 SCC 117 as further contended by him. 4. Such submissions made by the ld. A.R has not been able to be controverted by the Ld DR and having regard to the explanation rendered by the assessee in support of the delay in filing the application before us as narrated hereinabove seems to be genuine inasmuch as there is no change in the fact of the matter nor an…

DHEERAJ CHAUDHARY,NEW DELHI vs. ACIT, CENTRAL CIRCLE-8, NEW DELHI

Bench: Shri Mahavir Singh(), Ms. Madhumita Roy & Shri Avdhesh Kumar Mishra

…uction but a servant and aid to justice. The procedural presumption is handmaid and not the mistress, the lubricant and not a resistant in the administration of justice as held by the Hon'ble Apex Court in the case of Sambhaji vs. Gangabai, reported in (2008) 17 SCC 117 as further contended by him. 4. Such submissions made by the ld. A.R has not been able to be controverted by the Ld DR and having regard to the explanation rendered by the assessee in support of the delay in filing the application before us as narrated hereinabove seems to be genuine inasmuch as there is no change in the fact of the matter nor an…

DHEERAJ CHAUDHARY,NEW DELHI vs. ACIT, CENTRAL CIRCLE-8, NEW DELHI

Bench: Shri Mahavir Singh(), Ms. Madhumita Roy & Shri Avdhesh Kumar Mishra

…uction but a servant and aid to justice. The procedural presumption is handmaid and not the mistress, the lubricant and not a resistant in the administration of justice as held by the Hon'ble Apex Court in the case of Sambhaji vs. Gangabai, reported in (2008) 17 SCC 117 as further contended by him. 4. Such submissions made by the ld. A.R has not been able to be controverted by the Ld DR and having regard to the explanation rendered by the assessee in support of the delay in filing the application before us as narrated hereinabove seems to be genuine inasmuch as there is no change in the fact of the matter nor an…

DHEERAJ CHAUDHARY,NEW DELHI vs. ACIT, CENTRAL CIRCLE-8, NEW DELHI

Bench: Shri Mahavir Singh(), Ms. Madhumita Roy & Shri Avdhesh Kumar Mishra

…uction but a servant and aid to justice. The procedural presumption is handmaid and not the mistress, the lubricant and not a resistant in the administration of justice as held by the Hon'ble Apex Court in the case of Sambhaji vs. Gangabai, reported in (2008) 17 SCC 117 as further contended by him. 4. Such submissions made by the ld. A.R has not been able to be controverted by the Ld DR and having regard to the explanation rendered by the assessee in support of the delay in filing the application before us as narrated hereinabove seems to be genuine inasmuch as there is no change in the fact of the matter nor an…

DHEERAJ CHAUDHARY,NEW DELHI vs. ACIT, CENTRAL CIRCLE-8, NEW DELHI

Appeals of the assessee are allowed

Bench: Shri Mahavir Singh(), Ms. Madhumita Roy & Shri Avdhesh Kumar Mishra

…uction but a servant and aid to justice. The procedural presumption is handmaid and not the mistress, the lubricant and not a resistant in the administration of justice as held by the Hon’ble Apex Court in the case of Sambhaji vs. Gangabai, reported in (2008) 17 SCC 117 as further contended by him. 4. Such submissions made by the ld. A.R has not been able to be controverted by the Ld DR and having regard to the explanation rendered by the assessee in support of the delay in filing the application before us as narrated hereinabove seems to be genuine inasmuch as there is no change in the fact of the matter nor an…

DHEERAJ CHAUDHARY,NEW DELHI vs. ACIT, CENTRAL CIRCLE-8, NEW DELHI

Bench: Shri Mahavir Singh(), Ms. Madhumita Roy & Shri Avdhesh Kumar Mishra

…uction but a servant and aid to justice. The procedural presumption is handmaid and not the mistress, the lubricant and not a resistant in the administration of justice as held by the Hon'ble Apex Court in the case of Sambhaji vs. Gangabai, reported in (2008) 17 SCC 117 as further contended by him. 4. Such submissions made by the ld. A.R has not been able to be controverted by the Ld DR and having regard to the explanation rendered by the assessee in support of the delay in filing the application before us as narrated hereinabove seems to be genuine inasmuch as there is no change in the fact of the matter nor any…