TMI Blog2023 (10) TMI 86X X X X Extracts X X X X X X X X Extracts X X X X ..... he actual balance period of limitation remaining, all persons shall have a limitation period of 90 days from 01/03/2022, and in the event of actual balance period of limitation remaining with effect from 01/03/2022 is greater than 90 days, that longer period shall apply. Since the limitation period is applicable to this appeal also, following the direction of Hon'ble Hon'ble Apex Court, we condone the delay. Disallowance of Foreign Tax Credit (FTC) - delay in filing Form 67 - HELD THAT:- As decided in Union of India Vs. Azadi Bachao Andolan [ 2003 (10) TMI 5 - SUPREME COURT] as reached a conclusion that since Rule 128(9) of the Rules does not provide for disallowance of FTC in the case of delay in filing Form 67 and such filin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se of Ashish Agrawal ( the assessee ) for the assessment year 2019-20, assessee preferred this appeal. 2. The main issues involved in this appeal are about not condoning the delay of 710 days in filing of the appeal by the assessee against the intimation under section 143(1) of the of the Income Tax Act, 1961 (for short the Act ). Secondly, delay of 604 days in filing of the rectification application and disallowance of Foreign Tax Credit (FTC) of Rs. 1,94,384/- paid by the assessee. 3. Brief facts of the case are that the assessee is an Indian National. He is a salaried individual employed with Emerson Electric Company (India) Private Limited ( Emerson India ) and was on an assignment to United States of America (USA) for the period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... did not condone the delay in filing the appeal belatedly, stating as under: In the present case, it clearly emerges that the appellant had not filed the appeal within a period of 30 days after date of the intimation u/s. 143(1) of the Act. It has chosen to file the appeal after a delay of 710 days. Even the application for rectification was filed after 604 days. Unless and until it is demonstrated that there was a sufficient cause that prevented the appellant from exercising its legal remedy of filing appeal within that prescribed period of 30 days and that such difficulty continued to exist for over 710 even thereafter, the delay cannot be condoned without there being compelling grounds as advocated by the Hon'ble Courts. For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an 90 days, that longer period shall apply. Learned AR placed reliance on the following cases, to condone the delay in filing the appeal as well as allowing of FTC claim, in support of his arguments: i. Collector, Land Acquisition vs. Mst. Katiji 167 ITR 471 (SC); ii. TejasKarshanbhai Dari vs. ITO (ITA No. 1459/Ahd/2019); iii. Monitor Vincom Pvt. Ltd. vs. ITO (ITA No. 469/Kol/2021); iv. Ms. Brinda Rama Krishna vs. ITO (ITA No. 454/Bang/2021); v. Ms. Sonakshi Sinha vs. CIT(A), NFAC, Delhi (ITA No. 1704/Mum/2022); vi. Vinodkumar Lakshmipati vs. CIT(A), NFAC, Delhi (ITA No. 680/Bang/2022); vii. Purushothama Reddy Vankireddy vs. ADIT (INTN Taxation)-1, Hyderabad, dated 05/12/2022 (ITA No. 526/Hyd/2022). 8. Per contra, le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the original return of income. Having heard the rival submissions, we are of the considered opinion that delay in filing the appeal before the learned CIT(A) was on account of the reasons mentioned hereinabove and more particularly for the assessee to avail the proceedings u/s. 154 of the Act before the CPC. In view of the above, the delay in filing the appeal before the learned CIT(A) is required to be condoned. We also observed from the perusal of the learned CIT(A) s findings that the learned CIT(A) has not adjudicated the appeal of the assessee on merits and merely dismissed the same on account of delay in filing the appeal before the learned CIT(A). In our view, though invariably the issue is required to be remitted to the file of le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es, India shall allow as a deduction from the tax on the income of the resident an amount equal to the income tax paid, paid in the United States, whether directly or by deduction. In view of this provision over riding the provisions of the Act, according to us, Rule 128(9) of the Rules has to be read down in conformity thereof. Rule 128(9) of the Rules cannot be read in isolation. Rules must be read in the context of the Act and the DTAA impacting the rights, liabilities and disabilities of the parties. 13. In the case of Purushothama Reddy Vankireddy (supra) also the Co-ordinate Bench of the Tribunal, in the similar circumstances, allowed the appeal of assessee for FTC claim. Respectfully following the same, we are of the considered op ..... X X X X Extracts X X X X X X X X Extracts X X X X
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