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Issues: (i) whether the delay of 255 days in filing the appeal should be condoned; and (ii) whether the foreign amounts received by a non-professional cricketer in appreciation of his sporting qualities were taxable income.
Issue (i): condonation of delay
Analysis: The delay was explained through the counsel's affidavit and supporting material showing that the filing papers had been handed over to a clerk who failed to present them and later left the office. The explanation was accepted in the interest of justice.
Conclusion: The delay was condoned in favour of the assessee.
Issue (ii): taxability of amounts received abroad by a non-professional cricketer
Analysis: The receipts were shown to be awards and presents made in appreciation of the assessee's qualities as a sportsman, and not payments arising from any professional cricket activity. The assessee was a full-time employee and not a professional cricketer. The receipts had no nexus with a profession, and the departmental circular also supported non-taxability of awards received by a non-professional sportsman.
Conclusion: The amounts were held to be not includible in the taxable income and the issue was decided in favour of the assessee.
Final Conclusion: The appeal succeeded and the assessed amounts were excluded from charge to tax on the footing that they were appreciative awards received by a non-professional sportsman.
Ratio Decidendi: Sums received by a non-professional sportsman as awards or presents in appreciation of sporting merit, without a nexus to any professional activity, are not taxable income.
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