TaxTMI 
TaxTMI 
2019 (9) TMI 306
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.... The appellant craves the right to alter, amend, add or substitute the grounds of appeal." (B) Assessment Order was passed on 27/12/2011 under section 143(3) r.w.s. 147 of the Income Tax Act, 1961 ("IT Act", for short). In the Assessment Order all credit entries for the period 01/04/2003 to 31/03/2004 reflected in assessee's City Bank Account No. 5708929222, amounting to total of Rs. 2,32,09,544/-, were treated as assessee's income and assessment was made accordingly treating the aforesaid amount of Rs. 2,32,09,544/- as assessee's total income assessable to tax in India. Aggrieved, the Assessee filed appeal before the Learned Commissioner of Income Tax (Appeals)-XXX, New Delhi. Vide consolidated order dated 31/01/2013 for Assessment Years 2004-05 and 2005-06, the Ld. CIT(A) deleted the aforesaid addition of Rs. 2,32,09,544/- for Assessment Year 2004-05. Relevant portion of the aforesaid impugned order dated 31/01/2012 of the Ld. CIT(A) is reproduced as under: "2. In response to the appeal notice u/s 250 of the I.T. Act, the Appellant 's Authorized Representative Sh. Abhijit Chalia, appellant, Sh. Gaurav Jain, CA & Sh. Pravat Lath, CA for hearing with written submissi....
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....er. Remittance of funds to India Amounts were remitted to India mainly for the self use of the appellant's wife and for their child, as they were residing in India and were completely dependent on the appellant's earning / salary during the relevant period Amounts were remitted to India mainly for the self use of the appellant's wife and for their child, as they were residing in India and were completely dependent on the appellant's earning / salary during the relevant period Approval for initiating re-assessment proceedings after expiry of 4 years form end of subject AY Not obtained Not obtained Further, the appellant would like to submit that he was physically harmed in the Court premises during the divorce proceedings and suffered severe permanent damage in his left eye. This shows how malicious the proceedings had become and that various complaints had been made against the appellant before various authorities which were all driven with an intention to malign the image of the appellant without any real substance. A copy of a certificate issued by the appellant's General Practitioner certifying that he suffered a penetrating injury to his left eye is e....
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....urces explained by the appellant carefully, I have no other option but to delete the addition made by the AO of above amounts for the above 2 assessment years." (C) This present appeal before Income Tax Appellate Tribunal ("ITAT", for short) has been filed by Revenue against the aforesaid impugned order dated 31/01/2013 for Assessment Year 2004-05. In the course of appellate proceedings in ITAT, a Paper Book was filed from assessee's side, containing the following particulars, on 17.10.2016: "1. Copy of Tax Evasion Petition dated 22.01.2007 filed by Respondent assessee's ex-wife's Father before Director General of Income Tax (Investigation). 2. Copy of Employment Letter dated 17/5/2010 issued to the Respondent assessee by SmartTrust Ltd., thereby certifying that the Respondent assessee was employed with them from 1.09.2000 to 18.07.2003. 3. Copy of Employment Letter dated 16/01/2013 issued to the Respondent assessee from Tekelec Inc. (USA), thereby certifying that the Respondent assessee was employed with them from 1.08.2003 to 31.07.2004. 4. Copy of the statement showing contributions made by SMARTTRUST Ltd. (ex-employer of the Respondent ass....
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....Proceedings." (C.1) The contents of the aforesaid Paper Book remained un-controverted from Revenue's side till the date of hearing before us on 27/08/2019. Copies of judicial precedents in the cases of Avdesh Kumar v. DCIT [2018] 96 taxmann.com 340 (Delhi- Trib.) and Pramod Kumar Sapra v. ITO [2017] 87 taxmann.com 98 (Delhi-Trib.) were also filed from assessee's side, during appellate proceedings in ITAT. (D) At the time of hearing before us, the Ld. Counsel for assessee relied on the order of the Ld. CIT(A), relevant portion of which has already been reproduced in the foregoing paragraph no. (B). The Ld. Counsel for assessee placed further reliance on the aforesaid precedents in the case of Avdesh Kumar v. DCIT (Supra) and Pramod Kumar Sapra v. ITO (Supra). In particular, she highlighted the facts that the assessee earned the aforesaid amount totaling of Rs. 2,32,09,544/- as income on account of salary from Tekelec Incorporation, USA which was already taxed in USA; and further, that as per Double Taxation Avoidance Agreement, these are not to be taxed again in India. She relied on the Paper Book as evidence for hearing contentions and submissions. The learned Departmental Re....