Ex Parte Order Set Aside: Mumbai ITAT Restores Form-67 FTC Claim Appeal for Fresh Hearing

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 th...