Tanya Soneja vs. Income Tax Officer

Parties Involved

Facts Summary

The assessee, Tanya Soneja, filed her income return for the assessment year 2018-19 on 31st August 2018. The Central Processing Centre processed the return on 14 May 2020 and disallowed the foreign tax credit of ₹1,47,713. The assessee, a resident of the Philippines and a non-resident in India, was entitled to a credit of taxes paid outside India of ₹2,41,757 on income from salary, for which she was eligible to claim a foreign tax credit of ₹1,47,730 under section 90 of the Income Tax Act. However, the Central Processing Centre denied the same. The assessee preferred an appeal before the learned CIT – A, but the appeal was dismissed as not admitted due to late filing. The assessee filed a condonation petition stating that the delay in filing the appeal was due to the illness of the authorized representative, which was supported by an affidavit. The Tribunal found that the delay was due to sufficient cause and admitted the appeal.…

Legal Issues

• 1. Whether the delay in filing the appeal can be condoned?
• 2. Whether the foreign tax credit should have been granted?

Judgment Outcome

Decided in favour of Assessee.

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