9911796707
TMI Blog2024 (9) TMI 1266X X X X Extracts X X X X X X X X Extracts X X X X ..... e order of Addl./JCIT(A), Kanpur dated 30.03.2024 for the assessment year 2021-22. 2. Briefly, the facts of the case are that the appellant is an individual (Resident) deriving income under the head "salary" and other sources. During the year under consideration, the appellant worked with MGM Resorts International Operation for the period from 01.04.2020 to 19.06.2020. The appellant offered the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dly beyond the due date for filing of the return of income. 4. Being aggrieved, the appellant is in appeal before us in the present appeal. 5. When the matter was called on, none appeared on behalf of the appellant despite due service of notice of hearing. I therefore proceed to dispose of the appeal on merits after hearing the ld. Departmental Representative. 6. The ld. Sr. DR submits that CPC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch means that Form No.67 was not available with the CPC, Bangalore. Therefore, the CPC, Bangalore was justified in denying the claim for credit for Foreign Tax paid as because Form No.67 was not filed within the due date specified for filing the return of income under the provisions of section 139(1) of the Act, nor was available at the time of processing the return of income by CPC. Therefore, I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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