TaxTMI 
TaxTMI 
2025 (3) TMI 1892
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....entre erred in passing order 19.11.2024 without properly appreciating the facts of case, which were brought on record vide statement of facts and written submissions, as well as legal position. 2. The Ld. CIT(A) erred in upholding the intimation u/s 143(1) of the Act issued by the Assessing Officer wherein the learned Assessing Officer failed to provide an opportunity of being heard before making adjustment, which is contrary to Principles of Natural Justice. 3. The Ld.CIT(A) failed to appreciate the fact that Appellant was a non resident during the previous year under consideration despite furnishing all the material to evidentially show that Appellant was a non resident merely on the ground that from Passport copy durati....
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....ently declaring his residential status as resident of India declaring total income of Rs. 11,42,000/-. The return of income was processed by the CPC, vide order dated, 30/05/2022 raising a demand of Rs. 1,45,530/-. 4. The assessee challenged the order of the CPC before the learned CIT(A) and submitted that, the assessee is an NRI and inadvertently declared his residential status in the return of income. In support of his contention, the assessee relied upon the details of Passport of the assessee showing the duration of stay of assessee in India. Further, the assessee has claimed that, the foreign tax paid by the assessee on the salary income received from outside India be allowed as credit u/s 90 of the I.T. Act, 1961. The assessee file....
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....aid financial year. Thus, the learned AR has submitted that the assessee was not a resident in India as per the provisions of section 6 of the I.T. Act, 1961 as the stay in India was only for 9 days, whereas the condition for considering the assessee as resident in India provides that the stay in India should be for 182 days or more during the previous year i.e. 1/4/2020 to 31/03/2021 or stay in India for 60 days or more during the previous year and 365 days or more during the preceding 4 years i.e. 2016-17 to 2019-20. Thus, the learned AR has submitted that when the assessee has not stayed in India for the minimum days during the previous year relevant to the A.Y under consideration, then the status of the assessee is NRI for the year unde....
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....ctual status of the assessee is NRI for the year under consideration. In support of this contention, the assessee produced the copy of the passport showing the details of inward and outward details of visit to India and from India. The learned CIT(A) has declined to accept the status of the assessee as Non-Resident and also denied the claim of the foreign tax credit in para 6 as under: 6.0 Decision :- The appellant in its contentions has assailed that the appellate is a non-resident Indian and inadvertently declared his residential status as Resident and offered global income to tax i.e. Rs. 11,42,000/-. The same may be rectified and consider the revised computation of income filed by the appellant. The appellant further s....
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....ee has brought to the notice of the learned CIT(A) that the actual status of the assessee is a Non-Resident and the assessee stayed in India only for 9 days during the previous year i.e. 1/4/2020 to 31/03/2021. The assessee produced the copy of the passport in support of this claim which is placed at page No.18 & 19 of the paper book as under: 9. Prima facie, it appears that during the previous year i.e. from 1/4/2020 to 31/03/2021, the assessee has visited India only once and arrived on 23/03/2021 at New Delhi. Thus, only in the month of March, 2021 the assessee stayed in India for 9 days. The learned CIT(A) has given the reason that, from the passport copy, it is not clear regarding the duration of stay in India. If it was so, then the....
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....aining the residential status of the assessee for the year under consideration. In case the assessee is found to be non-resident during the year under consideration, then the claim of the assessee for foreign tax credit be allowed. Needless to say, the assessee shall be given appropriate opportunity of hearing before passing the fresh order. 10. In the result, appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the Open Court on 11th March, 2025. ============= Document 1 188: 080T QC-0 . RENDY FERLING NIP. 1985 0515 2007 011005 . 1 9-50 0 8 MAR 2020 2902JE0146-4 08 .10.20 VISITISTAY 31.08.20 Immigration Officer 010:20 (62362162182162167 18716718 9621527 now whatsa....