RAHUL SURESH SHINDE,MAHARASHTRA V. THE INCOME TAX OFFICER, CIRCLE 3(1) GURGAON , GURGAON

ITA 5345/DEL/2024

AI Insights

This case involves an appeal by Rahul Suresh Shinde against the order of the ld. CIT(A)/NFAC New Delhi, which was dated 30.09.2024, concerning the Assessment Year 2019-20. The primary issue in the appeal was the rejection of the foreign tax credit by the ld. CIT(A). Initially, the CIT(A) did not condone the delay in filing the appeal, which was contested by the assessee. The Tribunal, after considering the submissions, decided to condone the delay and remand the case back to the CIT(A) for a fresh decision on the foreign tax credit issue.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 312261 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-04-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2019-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: HARPREET KAUR HANSRA
• Assessee Lawyers: PREETI GOEL
• Keywords: Opportunity of being heard

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘F’ BENCH, NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 5345/DEL/2024 [A.Y 2019-20] Rahul Suresh Shinde Vs. The I.T.O 6, Daffodils, Gangapur Road Circle - 3(1) Nashik, Maharshtra Gurgaon PAN: BAYPS 6383 M (Appellant) (Respondent) Assessee By : Ms. Preeti Goel, CA Department By : Ms. Harpreet Kaur Hansra, Sr. DR Date of Hearing : 28.04.2025 Date of Pronouncement : 28.04.2025 ORDER PER NAVEEN CHANDRA, AM :- This appeal by the assessee is directed against the order of the ld. CIT(A)/NFAC New Delhi dated 30.09.2024, for A.Y 2019-20. 2 ITA No. 5345/DEL/2024 Rahul Suresh Shinde [A.Y 2019-20] 2. Ground No. 1 pertains to the action of the ld. CIT(A) in not condoning the delay in filing the appeal by the assessee. 3. The short issue involved in this case is the rejection of foreign tax credit by the ld. CIT(A). We find that the ld. CIT(A) has not condoned the delay in filing the appeal. After considering the submissions of the assessee, we condone the delay in filing the appeal and remit the matter back to the file of the ld. CIT(A) to decide the issue of foreign tax credit afresh after allowing adequate opportunity of being heard to the assessee. 4. In the result, appeal of assessee in ITA No. 5345/DEL/2024 is allowed for statistical purposes. Order pronounced in open court on 28.04.2025. Sd/- Sd/- [SATBEER SINGH GODARA] [NAVEEN CHANDRA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated : 28th APRIL, 2025. VL/ Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) Asst. Registrar, 5. DR ITAT, New Delhi 3 ITA No. 5345/DEL/2024 Rahul Suresh Shinde [A.Y 2019-20] Sl No. PARTICULARS DATES 1. Date of dictation of Tribunal Order . 2. Date on which the typed draft Tribunal Order is placed before the Dictation Member 3. Date on which the typed draft Tribunal Order is placed before the other Member 4. Date on which the approved draft Tribunal Order comes to the Sr. P.S./P.S. 5. Date on which the fair Tribunal Order is placed before the Dictating Member for pronouncement 6. Date on which the signed order comes back to the Sr. P.S./P.S 7. Date on which the final Tribunal Order is uploaded by the Sr. P.S./P.S. on official website 8. Date on which the file goes to the Bench Clerk alongwith Tribunal Order 9. Date of killing off the disposed of files on the judiSIS portal of ITAT by the Bench Clerks 10. Date on which the file goes to the Supervisor (Judicial) 11. The date on which the file goes for xerox 12. The date on which the file goes for endorsement 13. The date on which the file goes to the Superintendent for checking 14. The date on which the file goes to the Assistant Registrar for signature on the Tribunal order 15. Date on which the file goes to the dispatch section 16. Date of Dispatch of the Order "