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Issues involved:
1. Delay in filing the appeal 2. Taxability of amounts received by the assessee Delay in filing the appeal: The appeal was filed with a delay of 255 days, which was explained by the counsel due to a clerk's default in office work. The Tribunal accepted the counsel's affidavit and letter of the clerk, condoning the delay in filing the appeal. Taxability of amounts received by the assessee: The assessee, a cricketer, received amounts from matches played abroad, which he claimed as not taxable. The Income-tax Officer disagreed and brought it to charge, a decision affirmed by the CIT(A). The assessee argued that the amounts were presents in appreciation of his sportsmanship, not related to professional activity. Citing precedents and circulars, the Tribunal held that the amounts were gifts from admirers of cricket, not taxable income, as the assessee was not a professional cricketer. Therefore, the total amount received abroad was deemed not includible in the taxable income, and the appeal was allowed.
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