Neetu Agarwal Vs Income Tax Officer

Parties Involved

Facts Summary

The assessee, Neetu Agarwal, filed her return of income for the Financial Year 2019-20 on 09 January 2021. The total income reported was Rs. 29,38,200/-. The taxes paid included TDS, TCS, and foreign taxes. An intimation under section 143(1) was issued on 24 December 2021, but it did not provide credit for foreign taxes, resulting in a demand of Rs. 4,12,080/-. The assessee filed a rectification application on 14 January 2022, but the rectification orders on 11 July 2022 and 08 August 2022 did not allow the credit for foreign taxes. The assessee filed an appeal against the order of the Ld. CIT(A) for not granting tax credit in respect of taxes withheld on foreign income and for not allowing carry forward loss. The assessee claimed that the delay in filing the appeal was due to a bona fide belief and reasonable cause.…

Legal Issues

• 1. Passing the order under section 250 of the Income Tax Act, 1961 which is bad in law and liable to be quashed.
• 2. Dismissing the appeal without providing an opportunity of being heard and thus the order is violative of principles of natural justice and unsustainable in law.
• 3. Holding that the delay in filing of appeal cannot be condoned, without providing any reasons.
• 4. Concluding that there is no 'sufficient cause' for delay, without appreciating the facts and circumstances.
• 5. Not appreciating that the delay in filing of appeal was not deliberate, malafide or intentional, but due to a bonafide belief and reasonable cause.
• 6. Not appreciating that the Appellant would be put to undue injustice for a mistake or oversight on the part of her advisors.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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