Shalabh Arora, Gautam Budh Nagar V. ITO, Ward-5.3.4, Noida

ITA 187/DEL/2023

AI Insights

The case involves an appeal by Shalabh Arora against the order of the National Faceless Appeal Centre (NFAC), which denied him the credit for foreign taxes paid on salary income. The denial was based on the non-furnishing of Form No. 67 by the due date as prescribed under section 139(1) of the Income Tax Act. The assessee argued that the due date for filing the Income Tax Return (ITR) was extended multiple times during the COVID-19 pandemic, finally up to January 10, 2021. The Tribunal noted the extension and referred the matter back to the JAO to reconsider the assessee's claim in light of the extended deadline.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 121256 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-07-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 03-07-2023
• Assessment Year: 2020-2021
• Appeal Filed On: 26-01-2023
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Salary income
• Section: 139(1)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 187/Del/2023 : Asstt. Year: 2020-21 Shalabh Arora, A-107, Sector-61, Gautam Budh Nagar, Noida, Uttar Pradesh-201301 Vs. Income Tax Officer, Ward-5.3.4, Noida (APPELLANT) (RESPONDENT) PAN No. AMXPA9420B Assessee by : Sh. M. P. Rastogi, Adv. Revenue by : Sh. Anuj Garg, Sr. DR Date of Hearing: 04.07.2023 Date of Pronouncement: 31.07.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against order of National Faceless Appeal Centre (NFAC) dated 30.11.2022. 2. The assessee has raised the following grounds of appeal: “1. That CIT (A) ought not to have denied the claim of the assessee with regard to the credit of foreign taxes paid outside India on salary income merely on the ground that Form No 67 was not furnished before due date as prescribed u/s 139(1) of the Act, overlooking the time extended u/s 139(1) for filing the ITR from time to time during the covid period and finally up to 10th January, 2021. 2. Without prejudice to ground no 1 above the learned CIT- A ought not to have disallowed the claim of credit of foreign taxes paid outside India without appreciating the ITA No. 187/Del/2023 Shalabh Arora 2 reconciliation of claim provided in Form 67 and as explained before him in submission.” 3. The credit to taxes paid outside India has not been given by the revenue authorities under the impression that the assessee failed to furnish Form 67 before the due date. It was brought to our notice that the due date has been extended upto 10.01.2021. Hence, the matter is being referred to the file of the JAO to consider the extended due date and accord due credit for the taxes paid. 4. In the result, the appeal of the assessee is allowed for statistical purpose. Order Pronounced in the Open Court on 31/07/2023. Sd/- Sd/- (C. M. Garg) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 31/07/2023 *Ajay Kumar Keot, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR