Vinodkumar Lakshmipathi v. CIT (Appeals) NFAC

145 Taxmann.com 235Income Tax Appellate Tribunal2022#5510 most cited

What is Vinodkumar Lakshmipathi v. CIT (Appeals) NFAC authority for?

The ITAT held that failure to file Form 67 by the due date for filing the return of income is not fatal to the claim for foreign tax credit. The appellate authority can condone the delay in filing Form 67.

21

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2026.

Also referred to as

Vinodkumar Lakshmipathi v. CIT · Form 67 · foreign tax credit · section 139(1) · section 90 · section 91 · delay in filing · rectification · appeal

Sections most often in play

Section 143(1)Section 90Section 139(1)Section 154Section 91Section 119(2)(b)Section 250Section 139(5)

Issues it is cited on

section 295foreign tax creditsection 90asection 90(2)rectification under section 154section 91section 119(2)(b)section 119(2)section 80icsection 90tax treatymistake apparent on record

Judgments citing Vinodkumar Lakshmipathi v. CIT (Appeals) NFAC

AMITH VISHNAV GUDIMELLA,HYDERABAD vs. ITO, WARD-12(1), HYDERABAD, HYDERABAD

In the result, appeal of the Assessee is allowed for statistical purposes

ITA 1705/HYD/2025[2020-21]Status: HeardITAT Hyderabad06 Mar 2026AY 2020-21

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita.No.1705/Hyd/2025 Assessment Year 2020-2021 Amith Vishnav The Income Tax Officer, Gudimella, Hyderabad. Ward-12(1), Pin – 500 008. Telangana. Vs. Hyderabad. Pan Aghpv2565J Telangana. (Appellant) (Respondent) िनधा"रती "ारा/Assessee By Sri T Chaitanya Kumar, Advocate राज" व "ारा/Revenue By : Ms Reema Yadav, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 03.03.2026 घोषणा की तारीख/Pronouncement: 06.03.2026 आदेश/Order Per Vijay Pal Rao:

For Respondent: MS Reema Yadav, Sr. AR
Section 143(1)Section 154Section 90Section 91

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘SMC’ Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA.No.1705/Hyd/2025 Assessment Year 2020-2021 Amith Vishnav The Income Tax Officer, Gudimella, Hyderabad. Ward-12(1), PIN – 500 008. Telangana. vs. Hyderabad. PAN AGHPV2565J Telangana. (Appellant) (Respondent) िनधा"रती "ारा/Assessee by Sri T Chaitanya Kumar, Advocate राज" व "ारा/Revenue by : MS Reema Yadav, Sr. AR सुनवाई की तारीख/Date of hearing: 03.03.2026 घोषणा की तारीख/Pronouncement: 06.03.2026 आदेश/ORDER PER…

ANTRIX CORPORATION LTD,BANGALORE vs. DCIT CIRCLE 1(1)(1), BANGALORE, BANGALORE

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

ITA 1041/BANG/2025[2019-20]Status: DisposedITAT Bangalore14 Oct 2025AY 2019-20

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Assessment Year : 2019-20

For Appellant: Shri Deepak Gunashekar, CA
Section 143(1)Section 143(1)(a)Section 40ASection 90A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment Year : 2019-20 M/s. Antrix Corporation Ltd., The Deputy Anthariksh Bhavan, Commissioner of RMV 2nd Stage, Income Tax, New BEL Road, Circle – 1(1)(1), Bengaluru – 560 094. Bangalore. Vs. PAN: AABCA4500B APPELLANT RESPONDENT Assessee by : Shri Deepak Gunashekar, CA : Shri Shivanand H Kalakeri, Revenue by CIT-DR Date of Hearing : 16-07-2025 Date of Pronouncement : 14-10-2025 ORDER PER SOUNDARARAJAN K., JUDICIAL MEMBER This is an appeal filed by the assesse…

RAJ TALREJA,UDAIPUR vs. ACIT, CIRCLE-2, UDAIPUR

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 3419/MUM/2025[2020-21]Status: DisposedITAT Mumbai31 Jul 2025AY 2020-21

Bench: Shri Sandeep Gosain & Shri Girish Agrawalassessment Year: 2020-21 Raj Talreja Assistant Commissioner Of 101-102, Indraprastha Complex, Income Tax, Gurudwara, Udaipur, Vs. Circle-2, Rajasthan Rajasthan - 313001 (Pan : Aafpt7962D) (Appellant) (Respondent)

For Appellant: Shri Vishwas Mehendale, AdvocateFor Respondent: Shri. Annavaram Kosuri, Sr.DR
Section 139(1)Section 143(1)Section 154Section 234ASection 250Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2020-21 Raj Talreja Assistant Commissioner of 101-102, Indraprastha Complex, Income Tax, Gurudwara, Udaipur, Vs. Circle-2, Rajasthan Rajasthan - 313001 (PAN : AAFPT7962D) (Appellant) (Respondent) Present for: Assessee : Shri Vishwas Mehendale, Advocate Revenue : Shri. Annavaram Kosuri, Sr.DR Date of Hearing : 24.07.2025 Date of Pronouncement : 31.07.2025 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order…

SONALI VERMA,SECUNDERABAD vs. ITO., WARD-12(6), HYDERABAD

In the result, appeal filed by the assessee is allowed

ITA 778/HYD/2025[2020-2021]Status: DisposedITAT Hyderabad30 Jul 2025AY 2020-2021

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, Gआ.अपी.सं /Ita No.778/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2020-21) Smt. Sonali Verma Vs. Income Tax Officer Secunderabad Ward 12 (6) Pan:Amnpv3410A Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Sk Chaturvedi, Ca राज" व "ारा/Revenue By:: Shri Gurpreet Singh Sr.Ar सुनवाई की तारीख/Date Of Hearing: 23/07/2025 घोषणा की तारीख/Pronouncement: 30/07/2025 आदेश/Order

For Appellant: Shri SK Chaturvedi, CAFor Respondent: : Shri Gurpreet Singh Sr.AR
Section 139(1)Section 139(5)Section 143(1)Section 154Section 90Section 91

…ITA 778 of 2025 Sonali Verma आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ DB-A ‘ Bench, Hyderabad Before Shri Vijay Pal Rao, Vice-President A N D Shri Manjunatha, G, Accountant Member आ.अपी.सं /ITA No.778/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2020-21) Smt. Sonali Verma Vs. Income Tax Officer Secunderabad Ward 12 (6) PAN:AMNPV3410A Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Shri SK Chaturvedi, CA राज" व "ारा/Revenue by:: Shri Gurpreet Singh Sr.AR सुनवाई की तारीख/Date of hearing: 23/07/2025 घोषणा की तारीख/Pronouncement: 30/07/2025 आदेश/ORDER Per Vijay…

ANUBHAV SINGHAL,NEW DELHI vs. ITO WARD-2(1)(1), GHAZIABAD

In the result, assessee’s appeal is allowed

ITA 1640/DEL/2025[2020-21]Status: DisposedITAT Delhi30 Jul 2025AY 2020-21

Bench: Shri Challa Nagendra Prasad & Shri Brajesh Kumar Singhआ.अ.सं/.I.T.A No.1640/Del/2025 िनधा"रणवष"/Assessment Year: 2020-21 बनाम Anubhav Singhal Income Tax Officer, C/O Kapil Goel, Adv. Vs. Ward-2(1)(1), F-26/124, Sector-7, Ghaziabad. Rohini, Delhi. Pan No.Cfbps6318P अपीलाथ" Appellant ""यथ"/Respondent

Section 139(1)Section 143(1)Section 143(2)Section 154Section 250

…ITA No.1640/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.1640/Del/2025 िनधा"रणवष"/Assessment Year: 2020-21 बनाम ANUBHAV SINGHAL INCOME TAX OFFICER, C/o Kapil Goel, Adv. Vs. Ward-2(1)(1), F-26/124, Sector-7, Ghaziabad. Rohini, Delhi. PAN No.CFBPS6318P अपीलाथ" Appellant ""यथ"/Respondent Dr. Kapil Goel, Advocate Assessee by Revenue by Shri Manish Gupta, Sr. DR सुनवाईक"तारीख/ Date of hearing: 24.07.2025 30.07.2025 उ"ोषणाक"तारीख/Pronouncement on आदेश /O R D E R PER C.N. PR…

PRAVEEN SAXENA,LUCKNOW vs. ITO-6(1), LUCKNOW-NEW

The appeal of the assessee stands allowed

ITA 202/LKW/2024[2020-21]Status: DisposedITAT Lucknow03 Jul 2025AY 2020-21

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2020-21 Praveen Saxena V. Income Tax Officer 6(1) Flat No.G-01, Tower-J Lucknow - New Shalimar Gallant Vigyanpuri, Mahanagar Lucknow Tan/Pan:Ajpps5818N (Appellant) (Respondent) Appellant By: Shri Samrat Chandra, C.A. Respondent By: Shri Sanjeev Krishna Sharma, D.R. O R D E R This Appeal Has Been Preferred By The Assessee Against The Order Dated 07.02.2024, Passed By The Ld. Commissioner Of Income Tax (Appeal), National Faceless Appeal Centre (Nfac), Delhi For Assessment Year 2020-21. 2.0 The Brief Facts Of The Case Are That The Assessee Filed His Return Of Income For The Year Under Consideration On 09.01.2021, Declaring A Total Income Of Rs.22,57,120/- & Also Claimed Relief Under Section 90 Of The Income Tax Act, 1961 (Hereinafter Called “The Act’) For A Sum Of Rs.3,48,632/- Being Foreign Tax Credit. The Centralized Processing Centre (Cpc) Processed The Return Under Section 143(1) Of The Act & Rejected The Relief Of Rs.3,48,632/- Claimed By The Assessee Under Section 90 Of The

For Appellant: Shri Samrat Chandra, C.AFor Respondent: Shri Sanjeev Krishna Sharma, D.R
Section 139(1)Section 143(1)Section 154Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, LUCKNOW BEFORE SHRI. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Assessment Year: 2020-21 Praveen Saxena v. Income Tax Officer 6(1) Flat No.G-01, Tower-J Lucknow - New Shalimar Gallant Vigyanpuri, Mahanagar Lucknow TAN/PAN:AJPPS5818N (Appellant) (Respondent) Appellant by: Shri Samrat Chandra, C.A. Respondent by: Shri Sanjeev Krishna Sharma, D.R. O R D E R This appeal has been preferred by the Assessee against the order dated 07.02.2024, passed by the ld. Commissioner of Income Tax (Appeal), National Faceless Appeal Centre (NFAC), Delhi for Assessment Year 2020-21. 2.0 Th…

VANANGAMUDI VAIRAMANI PANDIYAN,CHENNAI vs. ACIT, CENTRAL CIRCLE-1(1), CHENNAI

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

ITA 2895/CHNY/2024[2018-19]Status: DisposedITAT Chennai01 Jul 2025AY 2018-19

Bench: Shri George George K

For Appellant: Shri P.M. Kathir, AdvocateFor Respondent: Shri C.P. Solomon, JCIT
Section 139(1)Section 147Section 148Section 151ASection 250

…आयकर अपीलीय अिधकरण, ‘ए’ (एस एम सी), "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ (SMC) BENCH, CHENNAI "ी जॉज" जॉज", उपा"य" के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT आयकर अपील सं./ITA No.: 2895/CHNY/2024 िनधा"रण वष"/Assessment Year: 2018-19 Shri Vanangamudi Vairamani The Asst. Commissioner of Pandiyan, Vs. Income Tax, 27/8, Harsha Apartments, Central Circle 1(1), Beach Road, Kalakshetra Colony, Chennai. Besant Nagar, Chennai – 600 090. PAN: AFUPP 3444A (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri P.M. Kathir, Advocate ""यथ" क" ओर से/Respondent by : Shri C.P. Sol…

NANDA KISHORE RAVULA,HYDERABAD vs. ADIT (INTERNATIONAL TAX)-2, HYDERABAD

In the result, appeal filed by the assessee is allowed

ITA 552/HYD/2025[2020-21]Status: DisposedITAT Hyderabad30 Jun 2025AY 2020-21

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.552/Hyd/2025 (निर्धारण वर्ा/Assessment Year: 2020-21) Nanda Kishore Ravula Vs. Adit (International Hyderabad Tax)-2 [Pan :Agupr0664F] Hyderabad (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri Nikhill Tiwari, Ar रधजस् व द्वधरध/Revenue By: Shri Gurpreet Singh, Dr सुिवधई की तधरीख/Date Of Hearing: 26/06/2025 घोर्णध की तधरीख/Date Of 30/06/2025 Pronouncement: आदेश / Order Per. Manjunatha G., A.M: This Appeal Filed By The Assessee Is Directed Against The Order Dated 21.01.2025 Of The Learned Commissioner Of Income Tax (Appeals) [Ld.Cit(A)], National Faceless Appeal Centre, Delhi, Pertaining To A.Y.2020-21. 2. The Brief Facts Of The Case Are That The Assessee, An Individual, Filed His Original Return Of Income For The A.Y.2020- 21 On 15.12.2020, Declaring Total Income Of Rs.1,08,11,550/-. Subsequently, The Assessee Filed Revised Return Of Income On 30.03.2021 & Claimed Foreign Tax Credit (“Ftc”) Of 2 Nanda Kishore Ravula

For Appellant: Shri Nikhill Tiwari, ARFor Respondent: Shri Gurpreet Singh, DR
Section 139(1)Section 139(5)Section 143(1)Section 143(3)Section 154Section 91

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad Before Shri Manjunatha G., Accountant Member and Shri Ravish Sood, Judicial Member आ.अपी.सं /ITA No.552/Hyd/2025 (निर्धारण वर्ा/Assessment Year: 2020-21) Nanda Kishore Ravula Vs. ADIT (International Hyderabad Tax)-2 [PAN :AGUPR0664F] Hyderabad (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee by: Shri Nikhill Tiwari, AR रधजस् व द्वधरध/Revenue by: Shri Gurpreet Singh, DR सुिवधई की तधरीख/Date of Hearing: 26/06/2025 घोर्णध की तधरीख/Date of 30/06/2025 Pronouncement: आदेश / ORDER PER. MANJUNATHA G., A.M: This app…

AKSHAY DEVIDAS TAJANE,CHANDRAPUR vs. ITO WARD -1, CHANDRAPUR

In the result, assessee’s appeal is allowed for statistical purposes in terms indicated above

ITA 161/NAG/2025[2021-22]Status: DisposedITAT Nagpur27 May 2025AY 2021-22

Bench: Shri V. Durga Rao

For Appellant: Shri Mahavir AtalFor Respondent: Shri Surjit Kumar Saha
Section 139Section 139(1)Section 143(1)Section 154Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER SMC MATTER ITA no.161/Nag./2025 (Assessment Year : 2021–22) Shri Akshay Devidas Tajane Ekori Ward, Near Shri Talkies Chowk ……………. Appellant Chandrapur 442 402 PAN – ANOPT0814C v/s Income Tax Officer ……………. Respondent Ward–1, Chandrapur Assessee by : Shri Mahavir Atal Revenue by : Shri Surjit Kumar Saha Date of Hearing – 13/05/2025 Date of Order – 27/05/2025 O R D E R Captioned appeal preferred by the assessee challenging the impugned order dated 10/01/2025, passed by the learned Commissioner of Income Tax (Ap…

JAICO PUBLISHING HOUSE ,MUMBAI vs. ITO WARD CIRCLE 17(1), MUMBAI

In the result, the appeal is allowed for statistical purposes

ITA 1753/MUM/2025[2019-20]Status: DisposedITAT Mumbai14 May 2025AY 2019-20

Bench: Shri Amit Shukla & Shri Prabhash Shankar

For Appellant: Shri Harsh Kothari, ARFor Respondent: Ms. Kavitha Kaushik, (Sr. DR)
Section 119(2)(b)Section 139(1)Section 143(1)Section 90Section 91

…IN THE INCOME-TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA 1753/MUM/2025 (A.Y. 2019-20) Jaico Publishing House, v/s. Income Tax Officer, Ward A-2 Jash Chambers, Sir बनाम Circle – 17(1), Kautilya Bhavan, Phirozshah Mehta Road, Bandra Kurla Complex, Bandra Fort, Mumbai - 400 001, (East), Mumbai - 400051, Maharashtra Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAAFJ4986G Appellant/अपीलार्थी .. Respondent/प्रतिवादी Appellant by : Shri Harsh Kothari, AR Respondent by : Ms. Kavitha Kaushik, (Sr. DR) Date of Hearing 05.05.2025 D…

ALOK KUMAR JAIN,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(3)(1), BANGALORE

In the result, the appeal of the assessee is allowed

ITA 439/BANG/2025[2019-20]Status: DisposedITAT Bangalore08 May 2025AY 2019-20

Bench: Shri Prashant Maharishi & Shri Soundararajan K.Assessment Year: 2019-20

For Appellant: Shri Balaji V., CAFor Respondent: Ms. Neha Sahay, Jt.CIT (DR)(ITAT), Bengaluru
Section 139(1)Section 143(1)Section 143(1)(a)Section 246A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment year: 2019-20 Alok Kumar Jain, Vs. The Deputy Commissioner C/o. Blackstone Advisors India Private Ltd., of Income Tax, 5th Floor, Express Towers, Circle 3(3)(1), Nariman Point, Bangalore. Mumbai – 400 021. PAN: AJLPJ 1031E APPELLANT RESPONDENT Appellant by : Shri Balaji V., CA Respondent by : Ms. Neha Sahay, Jt.CIT (DR)(ITAT), Bengaluru. Date of hearing : 05.05.2025 Date of Pronouncement : 08.05.2025 O R D E R Per Prashant Maharishi, Vice President 1.…

SRIDHARAN VENKATANARAYANAN,SECUNDERABAD vs. DCIT., CIRCLE- 12(1), HYDERABAD

In the result, the appeal of the assessee is allowed

ITA 32/HYD/2025[2018-19]Status: DisposedITAT Hyderabad27 Mar 2025AY 2018-19

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita No.32/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2018-19) Sri Sridharan Vs. Dy. Commissioner Of Venkatanarayanan Income Tax, Circle 12(1) Secunderabad Hyderabad Pan:Bgaps6316N (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: C.A V. Balaji राज" व "ारा/Revenue By:: Dr. Sachin Kumar, Dr सुनवाई की तारीख/Date Of Hearing: 24/03/2025 घोषणा की तारीख/Pronouncement: 27/03/2025 आदेश/Order

For Appellant: C.A V. BalajiFor Respondent: : Dr. Sachin Kumar, DR
Section 119(2)(b)Section 139(1)Section 139(5)Section 143(1)Section 91

…ITA 32 of 2025 Sridharan Venkatanarayanan आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ DB-B ‘ Bench, Hyderabad Before Shri Vijay Pal Rao, Vice-President A N D Shri Manjunatha, G. Accountant Member आ.अपी.सं /ITA No.32/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2018-19) Sri Sridharan Vs. Dy. Commissioner of Venkatanarayanan Income Tax, Circle 12(1) Secunderabad Hyderabad PAN:BGAPS6316N (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: C.A V. Balaji राज" व "ारा/Revenue by:: Dr. Sachin Kumar, DR सुनवाई की तारीख/Date of hearing: 24/03/2025 घोषणा की तारीख/Pronouncement: 27/03/2…

SURESH KUMAR VOBBILISETTY,HYDERABAD vs. INCOME TAX OFFICER, INTERNATIONAL TAXATION-2, HYDERABAD

In the result, appeal filed by the assessee is allowed

ITA 1204/HYD/2024[2021-2022]Status: DisposedITAT Hyderabad07 Mar 2025AY 2021-2022

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1204/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2021-22) Shri Suresh Kumar Vs. Income Tax Officer Vobbilisetty, (International Taxation)-2 Hyderabad Hyderabad Pan:Acgpv5441G (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Ca K Hemalatha राज" व "ारा/Revenue By:: Shri Kumar Aditya, Dr सुनवाई की तारीख/Date Of Hearing: 15/01/2025 घोषणा की तारीख/Pronouncement: 07/03/2025 आदेश/Order

For Appellant: CA K HemalathaFor Respondent: : Shri Kumar Aditya, DR
Section 139(1)Section 143(1)Section 91

…ITA No 1204 of 2024 Suresh Kumar Vobbilisetty IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ SM- A‘ Bench, Hyderabad Before Shri Vijay Pal Rao, Vice-President A N D Shri Madhusudan Sawdia, Accountant Member आ.अपी.सं /ITA No.1204/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2021-22) Shri Suresh Kumar Vs. Income Tax Officer Vobbilisetty, (International Taxation)-2 Hyderabad Hyderabad PAN:ACGPV5441G (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: CA K Hemalatha राज" व "ारा/Revenue by:: Shri Kumar Aditya, DR सुनवाई की तारीख/Date of hearing: 15/01/2025 घोषणा की तारीख/Pronouncement: 07/03/2025 आदेश/ORDER Per Vij…

ARPIT KUMAR TOMAR,UTTAR PRADESH vs. INCOME TAX OFFICER, LUCKNOW

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 250/LKW/2023[2019-2020]Status: DisposedITAT Lucknow24 Feb 2025AY 2019-2020

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2019-20 Arpit Kumar Tomar Income Tax Officer V. Flat No.B3, B21, Krishna 6(1), Lucknow, Uttar Garden, Sadarpur, Ghaziabad, Pradesh. Uttar Pradesh-201021. Pan:Ajbpt8004B (Appellant) (Respondent) Appellant By: Shri V. Balaji, Fca Respondent By: Shri Sanjeev Krishna Sharma, Addl. Cit(Dr) Date Of Hearing: 13 02 2025 Date Of Pronouncement: 24 02 2025 O R D E R

For Appellant: Shri V. Balaji, FCAFor Respondent: Shri Sanjeev Krishna Sharma, Addl
Section 139(1)Section 143(1)Section 154Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER Assessment Year: 2019-20 Arpit Kumar Tomar Income Tax Officer v. Flat No.B3, B21, Krishna 6(1), Lucknow, Uttar Garden, Sadarpur, Ghaziabad, Pradesh. Uttar Pradesh-201021. PAN:AJBPT8004B (Appellant) (Respondent) Appellant by: Shri V. Balaji, FCA Respondent by: Shri Sanjeev Krishna Sharma, Addl. CIT(DR) Date of hearing: 13 02 2025 Date of pronouncement: 24 02 2025 O R D E R PER KUL BHARAT, VICE PRESIDENT.: This appeal, by the assessee, is directed against the order…

MONIKA RATHORE,GWALIOR vs. INCOME TAX OFFICER WARD -1, MORENA

In the result, the appeal of the assessee is allowed for statistical

ITA 290/AGR/2024[MONIKA RATHORE]Status: DisposedITAT Agra06 Feb 2025

Bench: : Shri Ramit Kochar & Shri Sudhir Kumarassessment Year: 2023-24

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, AGRABENCH, AGRA BEFORE : SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER And SHRI SUDHIR KUMAR, JUDICIAL MEMBER Assessment Year: 2023-24 Monika Rathore, Suman Kunj, Income-tax Officer, Behind Pitambra Dharam Kanta, v. Ward-1, Morena, Gole Ka Mandir, Gwalior Madhya Pradesh Residency, S.O. GWL DISLARI, Gwalior-474005(M.P.). PAN :ESEPR4702Q (Appellant) (Respondent) Assessee by Sh. Nitin Gulati, Advocate Revenue by Sh. Shailendra Srivastava, Sr. DR Date of hearing 09.01.2025 Date of pronouncement 06.02.2025 ORDER PER RAMIT KOCHAR, AM: This appeal in ITA No. 290/Agr/2024 for the asses…

ANKITA PALIWAL,ALIGARH, UTTAR PRADESH vs. COMMISSIONER OF INCOME TAX, ALIGARH

In the result, the appeal of the assessee is allowed for statistical

ITA 195/AGR/2024[AY 2018-19]Status: DisposedITAT Agra06 Feb 2025

Bench: : Shri Ramit Kochar & Shri Sudhir Kumarassessment Year: 2018-19

Section 139(1)Section 143(1)Section 154Section 234ASection 90

…IN THE INCOME TAX APPELLATE TRIBUNAL, AGRABENCH, AGRA BEFORE : SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER And SHRI SUDHIR KUMAR, JUDICIAL MEMBER Assessment Year: 2018-19 Mrs.Ankita Paliwal, ACIT, 4(1)(1), H.No. 3/249/1420, v. Aayakar Bhawan Pragati Nagar, Gali No. 2 Marris Road Near ADA Colony, Aligarh, U.P. Part-I, Ramghat Road, Aligarh-202001 (U.P.) PAN :AYZPP3923E (Appellant) (Respondent) Assessee by Ms. Akshi Singhal, C.A. Revenue by Sh. Shailendra Srivastava, Sr. DR Date of hearing 16.01.2025 Date of pronouncement 06.02.2025 ORDER PER RAMIT KOCHAR, AM: This appeal in ITA No. 195/Agr/2024 for the assessment…

SUCHI AGRAWAL,NOIDA vs. ITO WARD 5(2)(4), NOIDA

ITA 601/DEL/2024[2020-21]Status: DisposedITAT Delhi31 May 2024AY 2020-21

Bench: Shri S Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri Akash Vajpai, Adv. and Ms. Shweta ShandiyalFor Respondent: Shri Om Prakash, Sr. Dr
Section 143(1)Section 154Section 90

…ITA No.- 601/Del/2024 Suchi Agrawal IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘SMC’: NEW DELHI) BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER ITA No:- 601/Del/2024 (Assessment Year- 2020-21) Suchi Agrawal, ITO, Sector 93, B Noida, Vs. Ward 5(2) (4), Gautam Buddha Nagar, Noida. Uttar Pradesh- 201304 PAN No: CMNPA2096K APPELLANT RESPONDENT Assessee by : Shri Akash Vajpai, Adv. and Ms. Shweta Shandiyal Revenue by : Shri Om Prakash, Sr. Dr Date of Hearing : 13.05.2024 Date of Pronouncement : 31.05.2024 ORDER PER SUDHIR PAREEK, JM The instant appeal has bee…

RAMESHWAR PRASAD SHRIVASTAVA,DELHI vs. ITO,WARD 70(1), DELHI

In the result, the appeal of the assessee is allowed for statistical purposes only

ITA 1839/DEL/2023[2020-21]Status: DisposedITAT Delhi11 Sept 2023AY 2020-21

Bench: Shri Kul Bharatassessment Year: 2020-21 Rameshwar Prasad Shrivastava, Vs Ito, 344, Pocket-1, Sector-12, Ward-70(1), Dwarka, Delhi. Delhi – 110 078. Pan: Audps0424K (Appellant) (Respondent) Assessee By : Shri Devesh Poddar, Advocate Revenue By : Shri Om Parkash, Sr. Dr Date Of Hearing : 11.09.2023 Date Of Pronouncement : 11.09.2023

For Appellant: Shri Devesh Poddar, AdvocateFor Respondent: Shri Om Parkash, Sr. DR
Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER Assessment Year: 2020-21 Rameshwar Prasad Shrivastava, Vs ITO, 344, Pocket-1, Sector-12, Ward-70(1), Dwarka, Delhi. Delhi – 110 078. PAN: AUDPS0424K (Appellant) (Respondent) Assessee by : Shri Devesh Poddar, Advocate Revenue by : Shri Om Parkash, Sr. DR Date of Hearing : 11.09.2023 Date of Pronouncement : 11.09.2023 ORDER This appeal by the assessee pertaining to Assessment Year 2020-21 is filed against the order of the ld.CIT(A), National Faceless Appeal Centre, Delhi, dated 27th April, 2023. The assessee ha…

VITTHAL SRINIVASAN,BENGALURU vs. ADIT, CPC, BENGALURU

In the result, appeal of the assessee is allowed

ITA 1087/BANG/2022[2019-20]Status: DisposedITAT Bangalore02 Feb 2023AY 2019-20

Bench: Shri N. V. Vasudevanassessment Year : 2019-20 M/S. Vitthal Srinivasan, Vs. Adit, No.A-1102 Mantri Espana, Central Processing Centre, 67, Kariyammana Agrahar Bellandur, Bengaluru. Bengaluru – 560 103. Pan : Btpps 5944 G Appellant Respondent Assessee By : Shri. G. Siddesh, Ca Revenue By : Shri. Ganesh R. Ghale, Standing Counsel Date Of Hearing : 31.01.2023 Date Of Pronouncement : 02.02.2023 O R D E R This Is An Appeal By The Assessee Against The Order Dated 17.11.2022 Of Nfac, Delhi, Relating To Assessment Year 2019-20. 2. The Assessee Is An Individual. The Assessee Filed Return Of Income For Assessment Year 2019-20 On 29.08.2019. In The Return, The Assessee Claimed Foreign Tax Credit In Respect Of A Sum Of Rs.3,30,000/-. During The Previous Year, The Assessee Earned Income In Usa & Had Paid Taxes In Usa In Respect Of Income So Earned. It Is Not In Dispute That In Terms Of Double Taxation Avoidance Agreement (Dtaa) Between India & Usa R.W.S. 90 Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’), The Assessee Is Entitled To Claim Credit For Taxes Paid In Usa On The Income Earned In Usa, Which Is Again Taxed In India. The Claim Was Rejected By The Ao In Intimation Passed Under Section 143(1) Of The Act Dated Page 2 Of 4

For Appellant: Shri. G. Siddesh, CAFor Respondent: Shri. Ganesh R. Ghale, Standing Counsel
Section 139(1)Section 143(1)Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC - C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT Assessment Year : 2019-20 M/s. Vitthal Srinivasan, Vs. ADIT, No.A-1102 Mantri Espana, Central Processing Centre, 67, Kariyammana Agrahar Bellandur, Bengaluru. Bengaluru – 560 103. PAN : BTPPS 5944 G APPELLANT RESPONDENT Assessee by : Shri. G. Siddesh, CA Revenue by : Shri. Ganesh R. Ghale, Standing Counsel Date of hearing : 31.01.2023 Date of Pronouncement : 02.02.2023 O R D E R This is an appeal by the assessee against the order dated 17.11.2022 of NFAC, Delhi, relating to Assessment Year 2019-20. 2. The…

BHAGYA ADAVEESH AJAIKUMAR,MYSORE vs. ADIT, CPC, BENGALURU

In the result, the appeal is allowed

ITA 1067/BANG/2022[2020-21]Status: DisposedITAT Bangalore23 Jan 2023AY 2020-21

Bench: Shri Chandra Poojari & Shri Anikesh Banerjee

For Appellant: Shri Sandeep Huilgol, A.RFor Respondent: Shri Gudimella VP Pavan Kumar, D.R
Section 143(1)Section 234BSection 234CSection 90

…ITA No.1066&1067/Bang/2022 Bhagya Adaveesh Ajaikumar, Mysore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER ITA No.1066 & 1067/Bang/2022 Assessment Years: 2019-20 & 2020-21 Bhagya Adaveesh Ajaikumar 850, Park House Mirza Road ADIT Nazarbad Vs. CPC Mysore Bengaluru PAN NO : AROPA5422D APPELLANT RESPONDENT Appellant by : Shri Sandeep Huilgol, A.R. Respondent by : Shri Gudimella VP Pavan Kumar, D.R. Date of Hearing : 23.01.2022 Date of Pronouncement : 23.01.2022 O R D E R PER BENCH: These two appeals fi…

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