Non granting of TDS credit & Foreign Taxes Paid credit – ITAT refers matter back to AO

Antonio Whitney Munroe Vs ACIT (ITAT Mumbai)

Prima-facie the CIT(A) has passed the order considering the fact that there is no appearance in spite of providing adequate opportunity of hearing and the notices were issued. Therefore, the CIT(A) was of the opinion that the assessee is not interested in prosecuting the appeal and dismissed the appeal ex-parte confirming the action of the assessing officer. We find the Ld.CIT(A) has issued the notices of hearing referred at page 2 of the order, but there was no response and thus

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