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TMI Blog2018 (4) TMI 641X X X X Extracts X X X X X X X X Extracts X X X X ..... r going through the order of the ld.CIT(A) we do not see any infirmity in his order on this issue, and accordingly upheld the same. The appeal of the Revenue is dismissed. - ITA. No. 591/RJT/2015 - - - Dated:- 11-4-2018 - Shri Pramod Kumar, Accountant Member And Shri Rajpal Yadav, Judicial Member Revenue by : Smt. Usha N. Shrote, Sr.DR Assessee by : Shri Sanjeev Buddh, AR ORDER PER RAJPAL YADAV, JUDICIAL MEMBER: Revenue is in appeal before the Tribunal against order of the ld.CIT(A), Jamnagar dated 31.3.2015 passed for Asstt.Year 2012-13. 2. Though the Revenue has taken six grounds of appeal, but its grievance revolves around a single issue viz. Ltd. CIT(A) has erred in deleting addition of ₹ 53,01,888/-. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h for your perusal. 2. In Income Tax Return, Assessee not being well versed with the provisions of the said act had disclosed the Income of ₹ 57,95,952/- which includes Income of Foreign country (i.e. ₹ 53,01,888/-) which is not actually ar. Income to be taxed in India and thus would not have formed part of Income Tax Return. He Also claimed relief u/s 90/91 for Income being non Taxable in India. Which is also not required as Income is fully non Taxable in India. 3. Assessee via various submissions submitted the evidences of his stay outside India on particular project, wherein evidences includes Passport showing his presence in India summing upto 53 days, and certificate of employer certifying his foreign deputation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their salary compensation was paid for being deployed on foreign deputation, which were held to be exempt under Section 10(14)(1). Case attached Herewith for Your Perusal. 8. In the case of Assessee there is same line of Question as to salary forming part of Foreign income is taxable salary in India and Employee being Non Resident and employed outside India, and getting Salary outside India, is not liable to tax in India. Hence When Income under consideration is not actually a taxable income, it should not be charged to tax in India. Similar Case is observed vide [ 239 CTR 107 (kar.)] wherein, it is very clear that person residing out of India and serving out of India as per the provision of the IT Act, is Non Resident in India and c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facts already available on the records as well as submitted during the course of assessment and application of various provision of ITA and therefore is non-judicious and untenable in Law, thus needs deletion. 4. The ld.CIT(A) has accepted the contentions and of the assessee and deleted addition. 5. With the assistance of the ld.representatives, we have gone through the record carefully. The ld.CIT(A) has observed that of the ld.AO has placed reliance on the judgment of the Hon ble Supreme Court in the case of Goetze (India) Ltd. Vs. CIT, 284 ITR 323 for not taking cognizance of the assessee s submissions. According to the AO he could not take cognizance of the contentions made by the assessee unless a revised return is being filed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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