Directs CIT(A) to decide denial of FTC with other pending appeal of same assessment year: ITAT Ahmedabad

Kamlesh D. Patel Vs ACIT (ITAT Ahmedabad) ITAT Ahmedabad directs CIT(A) to decide the denial of Foreign Tax Credit (FTC) due to delay filing of Form No. 67 to be decided with other pending appeal of the same assessment year. Accordingly, matter remitted to CIT(A). Facts- The assessee is an individual and Senior Citizen who has filed his Return of Income declaring income of Rs.2,63,76,090/- including agriculture income of Rs.26,02,000/. The return was taken for scrutiny assessment and various notices issued. Since the Income Tax Portal was closed from 01-06-2021, the assessee could not upload i...