2023 (11) TMI 123

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....17. 2. Briefly stated the facts of the case are that the assessee who is an individual non-resident filed his return of income on 27/09/2016 admitting a total income of Rs. 1,50,315/- and claimed exemption U/s. 54EC of the Act for the income from capital gains. Further, the assessee also claimed an amount of Rs. 1,14,43,118/- as exempt income. The return of income was summarily processed U/s. 143(1) of the Act. During the scrutiny proceedings, as per the information available on record, the Ld. AO observed that the assessee along with other three persons sold certain properties for a total consideration of Rs. 1,70,59,000/- as per the sale deeds whereas the SRO value of the property was Rs. 2,64,47,000/-. On verification of the original ....

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.... The Ld. DRP after considering the objections raised by the assessee, upheld the additions made by the Ld. AO in his draft assessment order amounting to Rs. 1,14,43,118/- received by the assessee in his NRE bank account in India. The Ld. DRP in its directions has observed that the remuneration to the assessee was received by him in Nigeria but directly credited to his NRE account in India. Therefore, the Ld. DRP concluded that the Ld. AO is absolutely correct in invoking the provisions of section 5(2)(a) of the Act. Aggrieved by the directions of the Ld. DRP, the assessee is in appeal before us by raising the following grounds of appeal: "1. The order of the Ld. DRP-1, Bengaluru is contrary to the facts and also the law applicable ....

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....that since the income was not taxable in Nigeria, it cannot be taxed in India. Per contra, the Ld. DR relied on the directions of the Ld. DRP. Further, the Ld. DR argued that the CBDT Circular No. 13/2017 is with respect to a seafarer who is on board ships and cannot be applied to the assessee in the instant case. He therefore pleaded that the directions of the Ld. DRP be upheld. 4. We have heard the rival contentions and perused the material available on record and the orders of the Ld. Revenue Authorities. It is an undisputed fact that the assessee is employed in Nigeria as a Senior Drilling Engineer and deployed in on-shore block in different areas by mutual agreement. Admittedly, the assessee has requested his employer in Nigeria to ....