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
119(2)(b), such Form No.67 can't be taken into consideration and the relief u/s. 91
cannot be allowed by the Appellate Authority even if other conditions are fulfilled. ln view of the above, the appellant is not eligible for relief under section 91 and the Ground No.1 is dismissed.”
6. Thus, it is clear that the assessee
