PRITPAL SINGH BASAN,JAMSHEDPUR vs. COMMISSIONER OF INCOME TAX - APPEALS, KOLKATA

ITA 1003/KOL/2024Status: DisposedITAT Kolkata26 December 2024AY 2014-15Bench: SRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER & SRI RAKESH MISHRA (Accountant Member)11 pages
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What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal, citing sufficient cause. It held that salary accrued to a non-resident seafarer for services rendered outside India on a foreign ship is not taxable in India merely because it is credited to an NRE account, following a CBDT circular and jurisdictional High Court decisions.

What were the facts?

The assessee, an NRI seafarer, earned salary outside India which was credited to his NRE account in India. The AO treated this as income received in India and taxed it. The CIT(A) upheld this view, despite the assessee's appeal being delayed.

What were the issues?

Whether salary earned by an NRI seafarer outside India and credited to an NRE account in India is taxable in India. Whether the delay in filing the appeal should be condoned.

Which sections of the Income-tax Act were involved?

Section 5(2)(a),Section 154(8),Section 250

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Income Tax Appellate Tribunal, KOLKATA ‘A’ BENCH, KOLKATA

Before: SRI PRADIP KUMAR CHOUBEY & SRI RAKESH MISHRA

PER BENCH: Both the appeals filed by the assessee pertaining to the Assessment Years (in short ‘AY/AYs’) 2012-13 & 2014-15 are directed against the separate orders passed u/s 250 of the Income Tax Act, 1961 (in short, the ‘Act’) by the Commissioner of Income Tax (Appeals)-22, Kolkata [hereinafter referred to as the ‘ld. CIT(A)’] dated 14.02.2017 & 30.03.2017 respectively. Since the issues raised in both these appeals are common and the facts are identical, therefore, they were heard together and are bein

The order continues below.

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