Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI
Before: SHRI MANU KUMAR GIRI, HON’BLE & SHRI S. R. RAGHUNATHA, HON’BLE
आयकर अपीलीय अिधकरण, ‘ए’ �यायपीठ, चे�ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI �ी मनु कुमार िग�र, �याियक सद�य एवं �ी एस. आर. रघुनाथा, लेखा सद�य के सम� BEFORE SHRI MANU KUMAR GIRI, HON’BLE JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 1288/Chny/2024 िनधा�रण वष� / Assessment Year: 2018-19 Income Tax Officer Muthu Kishore, v. International Taxation Peelikampati, Soorianallur, Ward, Thayampalayam, Coimbatore. Tiruppur – 638 703. [PAN: BLOPK-4850-Q] (अपीलाथ�/Appellant) (��यथ�/Respondent) अपीलाथ� क� ओर से/Appellant by : Shri. AR V Sreenivasan, Addl. CIT ��यथ� क� ओर से/Respondent by : Shri. Fouad Zubair, CA सुनवाई क� तारीख/Date of Hearing : 16.07.2024 घोषणा क� तारीख/Date of Pronouncement : 24.07.2024 आदेश /O R D E R PER S. R. RAGHUNATHA, ACCOUNTANT MEMBER:
This appeal by the revenue is filed against the order of the Commissioner of Income Tax (Appeals), Chennai - 16, for the assessment year 2018-19, vide order dated 16.02.2024.
The revenue has raised the following grounds of appeal: “1. Whether on the facts and circumstances of the case, the ld.CIT(A) was justified in allowing the appeal of the assessee. 2. Whether on the facts and circumstances of the case, the ld.CIT(A) was justified in allowing the appeal of the assessee, in view of the specific condition of the India-Sweden DTAA,
:-2-: ITA. No: 1288/Chny/2024 under which the assessee is not eligible to claim relief under article 15(1) since the assessee being a non-resident. 3. Whether on the facts and circumstances of the case, the ld.CIT(A) was justified in allowing the benefit to the assessee ignoring the decision of the Coordinate bench of this Hon’ble Tribunal in the case of Dennis Victor Rozario v. DDIT in ITA No. 298/Mds/2016 dated 06.01.2017.”
The assessee is a non-resident individual filed his return of Income on 06.08.2018 and revised return of income for AY 2018-19 on 29.03.2019, declared an income of Rs.NIL and claimed a refund of Rs.5,43,003/-, which was deducted from Salary from IBM India Pvt Ltd and Interest Income. The case was selected for scrutiny assessment to examine the claim of high refund under CASS and issued statutory notices to the assessee and concluded the assessment by passing an order U/s.143(3) on 12/04/2021 by making the following additions :
(i) Amount assessable in India on account of dual employment exercised by the assessee Rs.9,07,034/- (ii) Income from other sources Rs.7,00,000/-
Aggrieved by the order of the AO, the assessee preferred an appeal before the CIT(A).
:-3-: ITA. No: 1288/Chny/2024 4. The ld.CIT(A) considering the details and documents furnished by the assessee, deleted the additions made by the AO by passing the order dated 16/02/2024 as detailed below : (i) the income is offered to tax in other contracting state, where the services were rendered and the other contracting state established its right to taxation by of residence Rs.8,87,834/- (ii) Assessee has explained source and creditworthiness of the receipt Rs.7,00,000/- The Ld.CIT(A) sustained the addition of Rs.19,200/- claimed U/s.10(14)(ii) of the Act. Aggrieved by the order of the ld.CIT(A), the Revenue is before us.
The ld.DR stated that this appeal is filed by the revenue is based on the exceptions given in the circular issued by CBDT vide No. 5/2024 dated 15.03.2024 for monetary limits.
We have heard both the parties, perused materials available on record and gone through orders of the authorities below. We find that, the exceptions provided in CBDT vide No. 5/2024 dated 15.03.2024 vide 3.1 (l)(ii) is not relevant to the present case on hand which is given below :
:-4-: ITA. No: 1288/Chny/2024 “3.l. In respect of litigation arising out of disputes related to TDS/TCS matters in both domestic and International taxation charges: i. Where dispute relates to the determination of the nature of transaction such that the liability to deduct TDS/TCS thereon or otherwise is under question, or ii. Appeals of International taxation charges where the dispute relates to the applicability of the provisions of a Double Taxation Avoidance Agreement or otherwise.” Hence, the appeal filed by the revenue is not sustainable based on the monetary limit fixed by the CBDT for preferring the appeal before Tribunal.
In the result, appeal filed by the Revenue is dismissed. Order pronounced in the open court on 24th July, 2024 at Chennai. Sd/- Sd/- (एस. आर. रघुनाथा) (मनु कुमार िग�र) (S. R. RAGHUNATHA) (MANU KUMAR GIRI) लेखासद�/Accountant Member �ाियक सद�/Judicial Member चे�ई/Chennai, �दनांक/Dated, the 24th July, 2024 JPV आदेश की �ितिलिप अ�ेिषत/Copy to: 1. अपीलाथ�/Appellant 2. ��थ�/Respondent 3.आयकर आयु�/CIT– Coimbatore 4. िवभागीय �ितिनिध/DR 5. गाड� फाईल/GF