2021 (9) TMI 242

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....Counsel for Dept. ORDER PER B.R. BASKARAN, ACCOUNTANT MEMBER: The assessee has filed this miscellaneous application contending that there is mistake apparent from record in the order dated 24.5.2019 passed in ITA No.2579/Bang/2018. 2. The petition filed by the assessee reads as under: "APPLICATION U/S 254(2) OF INCOME TAX ACT, 1961 (ACT) The appellant seeks the leave of the Hon'ble Inc....

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.... by the learned Commissioner of Income-tax (Appeals). 3. The appellant filed additional grounds contending that the appellant is a Non-resident as he left India for the purposes of employment outside India and has stayed for 77 days only in India during financial year 2012-13 relevant to assessment year 2013-14. During the proceedings before the Hon'ble ITAT, the appellant contended that s....

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....t period/year for 182 days or more. In other words, if an individual has spent less than 182 days in India during a previous year and was outside India for the purposes of employment, then regardless of his being in India for 365 days or more during 4 preceding previous years, he cannot be treated as a resident of India. In short the appellant submitted that his case is covered by S.6(1)(c ) of th....

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.... been raised or examined by the authorities below. The AO, in the order of assessment, had made a claim towards that end and the AO's letter dated 18.01.2019 filed by Revenue reiterates the same. It is however seen that the AO himself stated that the assessee's deputation period was from 30.08.2009 to 14.01.2013. That being so, it is not clear as to how the AO determined that the period of....