Bharat Jain, Sarita Vihar, New Delhi vs. AO/ADIT-CPC Bengaluru, Civic Centre, New Delhi
In the result, the appeal filed by the assessee is allowed
ITA 4986/DEL/2024[2020-21]Status: DisposedITAT Delhi06 Aug 2025AY 2020-21
Bench: Shri Satbeer Singh Godara & Shri S.Rifaur Rahmanbharat Jain, Vs. Adit – Cpc, Flat No.133, Pocket G, Sfs Flats, Bengaluru. Maharaja Agarsen Marg, Sarita Vihar, New Delhi – 110 076. (Pan : Aaapj4180E) (Appellant) (Respondent) Assessee By : Shri Nitin Kanwar, Advocate Shri Shivam Jain, Advocate Shri Rajiv Kumar, Advocate Revenue By : Shri Ramesh Chand, Sr. Dr Date Of Hearing : 14.05.2024 Date Of Order : 06.08.2024 O R D E R Per S.Rifaur Rahman: 1. This Appeal Has Been Filed By The Assessee Against The Order Of Ld. Commissioner Of Income Tax (Appeals)/National Faceless Appeal Centre (Nfac) [“Ld. Cit(A)”, For Short] Dated 28.08.2024 For The Assessment Year 2020-21. 2. At The Time Of Hearing, Ld. Ar Of The Assessee Brought To Our Notice Return Of Income Filed By The Assessee For The Ay 2020-21 Wherein The Status Of 2 The Assessee Was Clearly Mentioned As Non-Resident As Residential Status Of The Assessee In Itr 3 Filed On 16.12.2020 With The Acknowledgement No.826193800161220. With The Above Facts On Record, He Submitted That The Authorities Below Proceeded To Apply The Provisions Of Section 44Ada Of The Income-Tax Act, 1961 (For Short ‘The Act’) For The Reason That Assessee Has Not Maintained Proper Books Of Account For Carrying On The Professional Activities, Therefore, They Applied The Presumptive Tax @ 50%. He Submitted That Provisions Of Section 44Ada Are Not Applicable To The Non-Resident & It Was Wrongly Applied In Assessee’S Case. He Further Submitted That The Ld. Cit (A) Dismissed The Appeal By Observing As Under:-
For Appellant: Shri Nitin Kanwar, AdvocateFor Respondent: Shri Ramesh Chand, Sr. DR
Section 143(1)Section 154Section 30Section 44A
