PRASAD NIMBA THAKUR,PUNE vs. INCOME TAX OFFICER, WARD-13(4), PUNE, PUNE
In the result, the appeal filed by the assessee stands partly allowed
ITA 889/PUN/2023[2018-19]Status: DisposedITAT Pune30 Aug 2023AY 2018-19
Bench: Shri Inturi Rama Raoआयकर अपील सं. / Ita No.889/Pun/2023 िनधा"रण वष" / Assessment Year : 2018-19 Prasad Nimba Thakur, Vs. Ito, Ward-13(4), Pune. F-7, Satyamev Co. Hsg. Society, Nda Pashan Road, Maharashtra- 411021. Pan : Aeppt6799E Appellant Respondent Assessee By : None Revenue By : Smt. Sonal Sonkavde Date Of Hearing : 25.08.2023 Date Of Pronouncement : 30.08.2023 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of The National Faceless Appeal Centre, Delhi [‘Nfac’] Dated 15.06.2023 For The Assessment Year 2018-19. 2. Briefly, The Facts Of The Case Are That The Appellant Is An Individual & Resident Deriving Income Under The Head “Salaries”. During The Previous Year Relevant To The Assessment Year Under 2 Consideration, The Appellant Was Deputed To France. The Salary Income Earned In France For Services Rendered By Him In France & Claimed The Benefit Of Foreign Tax Credit Of Rs.1,19,191/- Under The Provisions Of Section 90 Of The Income Tax Act, 1961 (‘The Act’) Read With Article 25(1) Of The India-France Double Taxation Avoidance Agreement (‘Dtaa’). The Said Return Of Income Was Processed U/S 143(1) Of The Act For The Assessment Year 2018-19 Without Granting The Foreign Tax Credit Vide Intimation Dated 28.05.2020. 3. Being Aggrieved, An Appeal Was Filed Before The Nfac On 24.03.2023 With The Delay Of 1000 Days. The Nfac After Excluding The Period Of Delay Attributable To The Covid-19 Pandemic Covered By The Decision Of The Hon’Ble Supreme Court In The Case Of Cognizance For Extension Of Limitation, In Re (2022) 441 Itr 722 (Sc) Dated 10.01.2022, Wherein, The Limitation Prescribed By Various Statutes Was Suo Motu Extended On Account Of Difficulties Faced By The Citizens Of The Country On Account Of Pandemic Covid-19, The Delay Occurred From 01.03.2022 To 24.03.2023 I.E.
For Appellant: NoneFor Respondent: Smt. Sonal Sonkavde
Section 143(1)Section 154Section 90
191/- under the provisions of section 90 of the Income Tax Act, 1961 (‘the Act’) read with Article 25(1) of the India-France Double Taxation
Avoidance Agreement (‘DTAA’). The said return of income was processed u/s 143(1) of the Act for the assessment year 2018-19
without granting the foreign tax credit vide Intimation dated
28.05.2020. 3. Being
