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Income Tax Appellate Tribunal, CUTTACK BENCH, CUTTACK
Before: S/SHRI N.S SAINI & PAVAN KUMAR GADALE
per the Board’s circular No.549 dated 31.10.1989, the assessee income
cannot be less than the Returned income and, therefore, changing of
income from Rs.20,57,677/- to Nil income cannot be considered as mistake
apparent from record and, finally rejected the petition and Assessed the
total income at Rs.20,57,677/- and passed order u/s.154(3)/154 on
3.7.2015.
Aggrieved by the order, the assessee has filed appeal with the CIT(A).
The ld CIT(A) confirmed the action of the Assessing Officer, Hence, the
assessee has filed appeal before the Tribunal.
3 ITA No. 37/ CTK/2017 Asse ssment Year :20 10- 201 1
Before us, Ld A.R. of the assessee argued that non-resident is
staying abroad and by mistake disclosed the salary income from abroad
under the head “income from salary” which is not taxable and filed copy
of acknowledgement of return of income for assessment year 2010-2011,
wherein, it was mention as “ exempt income tax due to NRI” and prayed
for allowing the appeal. On the other hand, ld D.R. relied on orders of lower
authorities.
We heard the rival submissions and perused the orders of lower
authorities and materials available on record. Prima facie, we find the
assessee as per the statement of facts, is a non-resident and income is
received from outside India and there is no scrutiny assessment u/s.143(3)
of the Act. Further, the assessee has filed rectification u/s.154 of the Act,
which was dismissed by the Assessing officer ignoring the facts of accrual
of income out side India. We find that the assessee should not be denied
the benefit as the facts are clear and genuine. Further, we relying on the
CBDT Circular No.14(XL-35) dated 11.4. 1955 and remit the disputed issue
to the file of the Assessing officer to adjudicate afresh considering the
status of the assessee as NRI and the source of income from abroad and
further the assessee should be provided adequate opportunity of hearing,
and shall submit relevant documents and supporting evidences in respect
of his claim and co-operate with the Assessing Officer in completing the
assessment. Accordingly, we remit the disputed issue to the file of the
4 ITA No. 37/ CTK/2017 Asse ssment Year :20 10- 201 1
Assessing Officer and allow the ground of appeal of the assessee for
statistical purposes.
In the result, the appeal filed by the assessee is allowed for statistical
purposes.
Order pronounced on 31 /05/2017 Sd/- sd/- (N.S Saini) (Pavan Kumar Gadale) ACCOUNTANT MEMBER JUDICIALMEMBER Cuttack; Dated 31 /05/2017 B.K.Parida, SPS Copy of the Order forwarded to : 1. The Appellant : Susanta Kumar Mohapatra, C/O AASA & Associates, Plot No.1149, Govind Prasad Bomikhal, Bhubaneswar 2. The Respondent. DCIT, (Intl.Taxation), Bhubaneswar. 3. The CIT(A)-3, Bhubaneswar 4. Pr.CIT-3, Bhubaneswar 5. DR, ITAT, Cuttack BY ORDER, 6. Guard file. //True Copy// SR.PRIVATE SECRETARY ITAT, Cuttack