Nolash Joseph Julio Felix Noronha Vs ITO (ITAT Mumbai)
Tribunal considered Assessee’s appeal against the order dated 01/07/2025 passed ex parte by the learned Addl./Joint CIT(A)-2, Gurugram. Assessee challenged confirmation of AO’s action in denying foreign tax credit u/s 90/90A despite Form-67 being duly filed, & also raised grievance that no effective opportunity of hearing was afforded in appellate proceedings.
Tribunal noted that the impugned order was passed solely due to non-appearance, while before Tribunal the Assessee was duly represented & expressed intention to pursue the matter on merits. Tribunal held that interest of justice required that Assessee be granted one more opportunity to present his case. Accordingly, Tribunal set aside the ex parte appellate order & restored the matter to the file of the learned CIT(A) / learned Addl./Joint CIT(A) for de novo adjudication.
Tribunal also directed that no order shall be passed without providing adequate opportunity of hearing, & instructed Assessee to update his operational Email address to ensure proper service of notices. Assessee was directed to appear on all dates of hearing without default. Appeal was thus allowed for statistical purposes.
FULL TEXT OF THE ORDER OF ITAT MUMBAI
The assessee has filed the present appeal against the impugned order dated 01/07/2025, passed under section 250 of the Income Tax Act, 1961 (“the Act”) by the learned Additional/Joint Commissioner of Income Tax (Appeals)-2, Gurugram, [“learned Addl./Joint CIT(A)”], for the assessment year 2018-19.
