NEETU AGARWAL,KOLKATA vs. INCOME TAX OFFICER, KOLKATA

The appeal of the assessee is allowed

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/-.

disallowing of FTC claim made by the petitioner and hence, the first respondent is directed to consider only on the aspect of rejection of FTC claim within a period of 8 weeks from the date of receipt of copy of this order.” 19. Respectfully following the order of the Hon’ble Madras High Court in the case of Duraiswamy Kumaraswamy