Case Law Details
Udayan Bhaskaran Nair Vs ITO (ITAT Mumbai)
The year under consideration is AY 2010-11. The Ld A.R is aware that the Income tax Act prescribes certain procedures for filing appeal before Ld CIT(A), which are required to be complied with mandatorily. It is the claim of the assessee that the tax demand has arisen due to non-granting of Foreign tax credit. However, the assessee himself admits that he has not received any intimation u/s 143(1) of the Act. Without examining the intimation issued for AY 2010-11, it would not be possible for any authority to ascertain the reason for raising demand. As rightly pointed out by Ld CIT(A), an appeal for AY 2010-11 can be filed only on the basis of order/intimation, against which the assessee is aggrieved. In the absence of any such document, it will not be possible for any appellate authority to address the grievance of the assessee. It is pertinent to note that the Ld. A.R did not bring to my notice all these factual aspects and he simply pleaded that the AO should be directed to give credit of foreign tax credit. The Ld A.R is also very much aware that the appellate authorities cannot address the grievance without the copy of base order. The assessee may explore the other courses available in law in order to get his grievance addressed.
FULL TEXT OF THE ORDER OF ITAT MUMBAI
The assessee has filed this appeal challenging the order dated 12.3.2022 passed by learned CIT(A)-National Faceless Appeal Centre, Delhi and it relates to A.Y. 2010- 11. The assessee is aggrieved by the decision of learned CIT(A) in rejecting the appeal filed by the assessee.
2. Facts relating to the case are peculiar in na; ture and are stated in brief. The assessee was working with M/s. iNautix Technologies Pvt. Ltd., Chennai. During the financial year relevant to A.Y. 2010-11, the assessee was deputed by his employer to United Kingdom for a period of three months. During that period, TDS was deducted in UK for salary paid to the assessee. After completion of the financial year, the employer of the assessee issued Form No. 16. According to the assessee, the said Form 16 included salary paid to him and also the TDS deducted at source both in India and UK. According to the assessee, he did not receive any order from the assessing officer.
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