RIMA JAYANT SHAH,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 20(3), MUMBAI

ITA 3741/MUM/2025Status: DisposedITAT Mumbai28 August 2025AY 2013-14Bench: SHRI PAWAN SINGH (Judicial Member), SHRI OMKARESHWAR CHIDARA (Accountant Member)7 pages
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What did the Tribunal hold?

The Tribunal held that appellate authorities have jurisdiction to admit additional claims even if the Assessing Officer or CIT(A) did not, contrary to the Assessing Officer's reliance on the Goetz India Ltd. decision. The matter was restored to the Assessing Officer for verification of the assessee's residential status.

What were the facts?

The assessee, an Indian citizen residing in the USA, returned to India during the financial year and incorrectly declared her residential status as an ordinary resident, leading to the inclusion of foreign income. She later sought to correct this status and offer income as per her 'resident but not ordinary resident' status.

What were the issues?

Whether the assessee's foreign income is taxable in India given her residential status as 'resident but not ordinary resident', and if appellate authorities can admit revised computations not accepted by lower authorities.

Which sections of the Income-tax Act were involved?

Section 6(6),Section 254(1),Section 24,Section 57,Section 22

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Cases cited in this judgment(2)Show list

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IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER& Wadala, Mumbai – 400031. Mumbai – 400002. [PAN: ANRPS8737N] Appellant / Assessee Respondent / Revenue

Assessee by Shri Kapil Jain, CA Revenue by ShriAnnavaramKosuri, Sr. DR Date of Institution 28.05.2025 Date of hearing 06.08.2025 Date of pronouncement 28.08.2025

Order under section 254(1) of Income Tax Act

PER PAWAN SINGH, JUDICIAL MEMBER;

1.

This appeal by assessee is directed against the order of ld.

CIT(A)/ADDL/JCIT(A)-1, Bengaluru dated 31.03.2025 for A.Y. 2013-14.The assessee has raised following grounds of appeal:

“1. On the facts and circumstances of the case the Ld. Addl. / JCIT (A) and Ld. Assessing Officer has grossly erred in not accepting the revised computation of income filed during the course of the assessment proceedings (prior to the completion of the Assessment.)

2.

The Ld. Addl. / JCIT (A) and Ld. A. O. failed to appreciate the fact that the Appellant is a Resident but Not Ordinary Resident and

The order continues below.

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