Assessing Officer passed an ex parte assessment order denying claim of Foreign Tax Credit (FTC) relief under section 90 on ground that Form No. 67 was not filed along with the return of income.  Commissioner (Appeals) held that filing of Form no.67 before time limit under section 139(1) [now extended to 139(4)] was mandatory and having failed to file same within 139(1) limit, Assessing Officer was correct in denying credit of FTC.  Assessee claimed that filing of form was not mandatory and thus, he should be given claim of FTC on late filing of Form No. 67. Since appeal against ex-parte assessment order was still pending before National Faceless Assessment Centre,  appellate order passed by Commissioner (Appeals) is  set aside with a direction to decide same along with other appeal. (AY. 2019-20)