TaxTMI 
TaxTMI 
2025 (9) TMI 283
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....the Ld. Addl. / JCIT (A) and Ld. Assessing Officer has grossly erred in not accepting the revised computation of income filed during the course of the assessment proceedings (prior to the completion of the Assessment.) 2. The Ld. Addl. / JCIT (A) and Ld. A. O. failed to appreciate the fact that the Appellant is a Resident but Not Ordinary Resident and therefore, Incomes (Salary as well as Rent) which accrues or arises to Appellant outside India are not includible in the Total Income for the year. 3. Without prejudice to the ground no. 1, the Ld. Addl./JCIT (A) and Ld. AO erred in treating the Income earned from Property in U.S.A. as 'Income From House Property" and not as 'Income From Other Sources'. 4....
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.... ordinary resident. On realising such mistake, the assessee before assessing officer filed revised computation of total income vide letter dated 14.03.2016. The assessee also furnished copy of her passport and calculation of period of stay in India to substantiate her stand "resident but not ordinary resident". The assessing officer not accepted the revised computation of income by taking shelter of decision of Supreme Court in Goetz India Ltd. 284 ITR 323. The assessee earned income from house property in foreign country which was offered to tax as income from 'other source'. The assessee also incurred expenses which were claimed under section 57, however, the assessing officer disregarded such contention and treated the entire income from....
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....le, in such event, the matter may be restored back to the file of ld. CIT(A) or assessing officer for verification of facts and passing the order afresh. 4. We have considered the rival submissions of both the parties and have gone through the orders of lower authorities carefully. We have also deliberated on case laws relied by lower authorities and the case law relied by ld. AR of the assessee before us. We find that assessee while filing return of income has shown income under various heads. The assessee also shown rental income from house property situated in Washington DC, USA. The assessing officer recorded that assessee has suo moto offered her Global income. The assessee has shown income from house property in USA under the head ....
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....1.03.2012 as per details of page no. 14 of paper book. To support his submission, the ld. AR of the assessee also furnished the copy of passport of assessee. Copy of revised return of income is also placed on record. Considering the fact that we find merit in the submissions of ld. AR of the assessee that assessing officer may not have jurisdiction to entertain and adjudicate additional claim in absence of revised return, however, such restriction is not applicable on the jurisdiction of appellate authority as has been held by jurisdictional High Court in Pruthvi Brokers & Shareholders P Ltd. 349 ITR 336 (2012). We also find prima facie force in the submission of ld. AR of the assessee and that status of assessee as resident but not ordinar....