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Facts
The assessee's appeal was time-barred by 20 days, but the delay was condoned due to its shortness. The main issue is whether the assessee was a non-resident for the Assessment Year 2009-10 and if their income was taxable in India. The assessee's representative argued that the income was not received or accrued in India, hence not liable for tax.
Held
The Tribunal set aside the impugned order of the CIT(A) and restored the matter to the CIT(A)'s file for a fresh examination. The CIT(A) is directed to consider the assessee's submissions regarding their non-resident status and the taxability of income in India.
Key Issues
Whether the assessee was a non-resident for AY 2009-10 and if income earned was liable to be taxed in India.
Sections Cited
250 of the Income Tax Act, 1961
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, PATNA BENCH, VIRTUAL HEARING AT KOLKATA
Before: SRI SANJAY GARG & SHRI SANJAY AWASTHI
Infinity Kumar ………….. Appellant Flat No. 202/C, Puja Niwas, Mahesh Nagar Road No. 1, Patna-800024. (PAN: AOFPK0874F) Vs. ITO, Ward-4(1), Patna .............. Respondent Appearances: Appellant represented by: Shri Krishna Murari, CA Respondent represented by: Shri Ashwani Kr. Singal, JCIT Date of concluding the hearing : 15.01.2025 Date of pronouncing the order : 15.01.2025 ORDER
Per Sanjay Garg, Judicial Member:
The captioned appeal has been preferred by the assessee against the order dated 28.03.2024 of the Ld. Commissioner of Income Tax (Appeal), Addl/JCIT(A)-1, Nashik [hereinafter referred to as ld. ‘CIT (A)’] u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) for Assessment Year (AY) 2009-10.
The appeal of the assessee is time barred by 20 days. A separate application for condonation of delay has been placed on file. Considering the shortness of the delay, we hereby condone the delay and dispose of the appeal after hearing both the sides.
The sole issue involved in this appeal is as to whether the assessee was a non-resident during the Financial Year (FY) 2008-09 relevant to Assessment
I.T.A. No.: 449/PAT/2024 Infinity Kumar, AY : 2009-10 Year (AY) 2009-10 and whether the income of the assessee for the year under consideration is liable to be taxed in India or not.
The Ld. AR of the assessee has submitted that the assessee was a non- resident during the year. That the income in question has not received or accrued in India and, therefore, the assessee was not liable to pay tax on the said income. That, however, the lower authorities have failed to consider the aforesaid submissions of the assessee.
Considering the above submissions, the impugned order of the Ld. CIT(A) is set aside and the matter is restored to the file of the Ld. CIT(A) with a direction to examine the submissions/contentions raised by the assessee and decide the matter afresh in accordance with law. The Ld. CIT(A), if so required, may call for remand report from the Assessing Officer in respect of the evidence/submission, if any, furnished by the assessee to prove his contention. Appeal of the assessee is treated as allowed for statistical purposes.