Residential Status of Assessee shall be determined after Considering Passport: ITAT

Residential Status of Assessee -Considering Passport - ITAT - Taxscan

The Delhi bench of Income Tax Appellate Tribunal (ITAT) held that the residential status of assessee shall be determined after considering the passport.

The appeal has been preferred by the assessee against the order of Commissioner of Income Tax Delhi upon the residential status of the assessee.

The controversy involved the question of the nonresidential status of the assessee for the relevant assessment year 2017-18 and the assessing officer had held it against the assessee on the basis that his stay for more than 180 days abroad was not supported by any evidence including passport.

The counsel for the assessee, M. P. Rastogi, submitted the vital piece of documents being the copy of passport was filed during the appellate proceedings but it was not considered by the commissioner of Income Tax (CIT (A)). Sanjay Kumar, the counsel for the revenue, could not dispute this fact

The Coram comprising the accountant member, Shamim yahya and the judicial member Anubhav sharma held that “no observation was made for not considering the passport as evidence and which does not require much verification. The commissioner of Income Tax (CIT (A)) had fallen in error and the appeal of the assessee is allowed for statistical purposes. The issue of consideration of the evidence in the form of passport entry for determination of the residential status of the assessee is restored to the files of the commissioner of Income Tax (CIT (A)).”

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