ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 3(1)(I/C), CHENNAI vs. PAUL DHINAKARAN, CHENNAI

ITA 1563/CHNY/2025Status: DisposedITAT Chennai31 October 2025AY 2016-17Bench: SHRI ABY T. VARKEY (Judicial Member), SHRI JAGADISH (Accountant Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the assessee was a Non-Resident in India for the relevant assessment years. The CIT(A)'s finding that the assessee was employed with JCI (USA) and stayed in India for less than 182 days in each relevant year was upheld.

What were the facts?

The appeals concern the residential status of the assessee, an individual, for assessment years 2015-16 to 2018-19. The Revenue treated the assessee as a Resident, bringing his global income to tax, while the assessee claimed Non-Resident status, citing employment in the USA.

What were the issues?

Whether the assessee was a Resident or Non-Resident in India for the relevant assessment years, considering his employment in the USA and his physical presence in India.

Which sections of the Income-tax Act were involved?

Section 132,Section 153A,Section 6,Section 6(1),Section 6(1)(a),Section 6(1)(c),Section 153

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Income Tax Appellate Tribunal, ‘A’ BENCH: CHENNAI

Before: SHRI ABY T. VARKEY & SHRI JAGADISH

Hearing: 15.10.2025Pronounced: 31.10.2025

PER JAGADISH, A.M : Aforesaid four appeals filed by the Revenue and four Cross Objections (C.Os) filed by the assessee for Assessment Year (AYs) 2015-16 to 2018-19 arises out of the orders of Learned Commissioner of Income Tax (Appeals), Chennai-20 [hereinafter

The order continues below.

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