SUSANTA KUMAR MOHAPATRA,BHUBANESWAR vs. DCIT(INTERNATIONAL TAXATION), BHUBANESWAR

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.

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

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.

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.

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