Rahul Birla, Bangaluru V. A.C.I.T., Kolkata-2(1), Kolkata, Kolkata

ITA 533/KOL/2022

• Counselvise Citation: [2023] 100 COUNSELVISE.COM (IT) 4716 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 2 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-12-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: C
• Next Hearing Date: 24-07-2023
• Assessment Year: 2019-2020
• Appeal Filed On: 18-09-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside

Judgement Text

आयकर अपीलȣय अͬधकरण, कोलकाता पीठ ‘सी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA Įी संजय गग[, ÛयाǓयक सदèय एवं Įी मनीष बोरड, लेखा सदèय के सम¢ Before Shri Sanjay Garg, Judicial Member and Dr. Manish Borad, Accountant Member I.T.A No.533/Kol/2022 Assessment year: 2019-20 Rahul Birla............................................................................................Appellant B502 MSR DewDrops, 6/1-6/2, Kasavanahili Village Road Off Sarjapur Main Road, Behind Bata Showroom Bangaluru, Karnataka – 560035. [PAN: AIYPB6296P] vs. ACIT, Circle-2(1), Kolkata................................................................Respondent Appearances by: None appeared on behalf of the appellant. Shri Rakesh Kumar Das, CIT-DR, appeared on behalf of the Respondent. Date of concluding the hearing : November 21, 2023 Date of pronouncing the order : December 12, 2023 आदेश / ORDER संजय गग[, ÛयाǓयक सदèय ɮवारा / Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the assessee against the assessment order dated 01.08.2022 passed by the Assessing Officer u/s 144 r.w.s 144C(13) of the Income Tax Act (hereinafter referred to as the ‘Act’) pursuant to the directions of the Dispute Resolution Panel, whereby, the exemption claimed by the assessee of Rs.58,99,962/- under Article 16(1) of the India-United Kingdom(UK) Double Taxation Avoidance Agreement (DTAA) r.w.s 90 of the Income Tax Act in respect of salary received in India by the assessee for the services rendered in UK, has been rejected. I.T.A No.533/Kol/2022 Assessment year: 2019-20 Rahul Birla 2 2. The ld. Counsel for the assessee, at the outset, has submitted that the aforesaid claim of exemption has been denied to the assessee by the Income Tax Authorities on the ground that the assessee could not produce the tax resident certificate and other documents showing that the assessee was tax resident of the UK and that the assessee has received salary for the services rendered in the UK. The ld. Counsel has submitted that earlier the said certificate was not available to the assessee, however, thereafter, he applied for the said certificate with the concerned authorities, which has now been received by the assessee, which document is very necessary for the just decision of the case. The ld. Counsel has moved an application under Rule 29 of the Income Tax Appellate Tribunal Rules for admission of the said document as additional evidence which is very much necessary for the proper adjudication of the matter. 3. Considering the above submissions of the ld. Counsel for the assessee, the application of the assessee moved under Rule 29 of the Income Tax Appellate Tribunal Rules is accepted. The impugned order of the Assessing Officer is set aside and the matter is restored to the file of the Assessing Officer with a direction to admit and consider the evidences including the tax resident certificate and thereafter to decide the issue afresh in accordance with law. 4. In the result, the appeal of the assessee is treated as allowed for statistical purposes. Kolkata, the 12 th December, 2023. Sd/- Sd/- [डॉÈटर मनीष बोरड /Dr. Manish Borad] [संजय गग[ /Sanjay Garg] लेखा सदèय /Accountant Member ÛयाǓयक सदèय /Judicial Member I.T.A No.533/Kol/2022 Assessment year: 2019-20 Rahul Birla 3 Dated: 12.12.2023. RS Copy of the order forwarded to: 1 Rahul Birla 2. ACIT, Circle-2(1), Kolkata 3. CIT(A)- 4. CIT- , 5. CIT(DR), //True copy// By order Assistant Registrar, Kolkata Benches