Section 89 of the Income Tax Act

Smita Dey, Kolkata vs. DCIT, CPC, Bengaluru

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

Bench: Shri Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Bleassessment Year: 2016-17 Smita Dey Dcit, Cpc, Bengaluru 4B, Baishnab Ghata Vs. Road, Kolkata – 700047. Pan: Azrpd 4069 L (Appellant) (Respondent) Present For: Appellant By : Shri Anil Kochar, Advocate & Shri Aryan Kochar, Advocate Respondent By : Shri Biswanath Das, Acit Date Of Hearing : 19.05.2022 Date Of Pronouncement : 06.06.2022 O R D E R Per Sonjoy Sarma, Jm: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 30.09.2021 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). The Assessee In This Appeal Has Taken The Following Grounds Of Appeal: “I. That The Ld. Cit(A) Erred In Confirming The Action Of Ld. Asstt. Commissioner (Cpc) In Not Allowing Tax Deducted At Source Of Rs. 4,52,314/- Deducted On Salary Received As An Employee Of M/S. Genpact Mobility Services (P) Ltd. & Deputed To Switzerland During The Work Period Commencing From 25.05.2015 To 31.08.2015 In The Intimation Dated 12.11.2016 Under Section 143(1) Of I.T. Act, 1961. Ii. That Ld. Cit(A) Nfac Has Erred In Law As Well As In Fact In Not Allowing Relief U/S 90/91 Of It Act, 1961 For Tds Deducted At Rs. 4,52,314/- Towards Foreign Salary Income Received In Switzerland. Iii. That Ld. Cit(A) Nfac Has Failed To Appreciate That The Receipt Of Foreign Salary Has Already Been Shown Under Salary Income In Original Return & That As Per The 2 Smita Dey A.Y. 2016-17 Principal Of Natural Law & Justice The Same Income Cannot Be Subjected To Tax Twice I.E. In India As Well As In Switzerland. Iv. For That Further Grounds Of Appeal May Kindly Be Allowed To Be Taken At The Time Of Hearing Of The Appeal.”