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TMI Blog2019 (9) TMI 306X X X X Extracts X X X X X X X X Extracts X X X X ..... USA for the maintenance of his son and wife in Delhi; that later on, there was divorce suit filed by the wife of appellant and they got separated in 2006, through court proceeding; that in the Court proceedings, the appellant also got a blow from his opponent lawyer and lost his left eyesight; that the separation happened in 2006; that the wife of the assessee wrote a Tax Evasion Petition ( TEP ) to Income Tax Department based on which assessment was made by the AO; and that the assessee had earned the aforesaid amount of ₹ 2,32,09,544/- as salary payment from aforesaid foreign employer, which was already taxed in USA and was not to be taxed in India again as per Double Taxation Avoidance Agreement between USA and India. These facts are also substantiated by the contents of the Paper Book referred to already in foregoing paragraph No. (C) of this order. Nothing has been brought to our notice by the Ld. DR to warrant any interference by us in the aforesaid impugned order dated 31.01.2013 of Ld. CIT(A) for Assessment Year 2004-05 - Decided in favour of assessee. - ITA No:- 1773/Del/2013 - - - Dated:- 3-9-2019 - Shri H.S. Sidhu, Judicial Member And Shri Anadee Nath Mi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refer to the captioned appeals filed before your office. In connection with the same, on behalf of and under instructions of our subject client and in continuation to our earlier submission dated January 10, 2013, January 28, 2013 and January 30, 2013, we would like to submit a summary, which is as under: Background A Tax Evasion Petition dated January 22, 2007 was filed by the estranged wife of the appellant against him with the DDIT, Unit-V(l) alleging that the appellant has concealed particulars of his foreign sourced income which were not offered to tax in India. Basis the same, an assessment order was passed by the Assistant Commissioner of Income-tax, Circle - 48(1), New Delhi under section 143(3) read with section 147 of the Income-tax Act, 1961 on December 27, 2011 for Assessment Year ( AY ) 2004-05 and 2005-06. Facts relevant for consideration A summary of the details filed with your goodself vide various submissions has been provided in the table below- Particulars Assessment Year 2004-05 Assessment Year 200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Approval for initiating re-assessment proceedings after expiry of 4 years form end of subject AY Not obtained Not obtained Further, the appellant would like to submit that he was physically harmed in the Court premises during the divorce proceedings and suffered severe permanent damage in his left eye. This shows how malicious the proceedings had become and that various complaints had been made against the appellant before various authorities which were all driven with an intention to malign the image of the appellant without any real substance. A copy of a certificate issued by the appellant s General Practitioner certifying that he suffered a penetrating injury to his left eye is enclosed as Annexure 1. 4. I have perused the assessment order, grounds of appeals, written submission and remand report and discussed the matter with the AR of the assessee very carefully. The appellant also appeared before me in the course of hearing. The appellant had taken about 9 grounds of appeal for the A.Y. 2004-05 and 10 grounds of appeal for the A.Y. 2005-06. The ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for Assessment Year 2004-05. In the course of appellate proceedings in ITAT, a Paper Book was filed from assessee s side, containing the following particulars, on 17.10.2016: 1. Copy of Tax Evasion Petition dated 22.01.2007 filed by Respondent assessee s ex-wife s Father before Director General of Income Tax (Investigation). 2. Copy of Employment Letter dated 17/5/2010 issued to the Respondent assessee by SmartTrust Ltd., thereby certifying that the Respondent assessee was employed with them from 1.09.2000 to 18.07.2003. 3. Copy of Employment Letter dated 16/01/2013 issued to the Respondent assessee from Tekelec Inc. (USA), thereby certifying that the Respondent assessee was employed with them from 1.08.2003 to 31.07.2004. 4. Copy of the statement showing contributions made by SMARTTRUST Ltd. (ex-employer of the Respondent assessee) towards Employee Provident Fund Account of the Respondent assessee for period beginning 01.12.2000 uptill 30.06.2003. 5. Copy of the Reconciliation statement of Respondent assessee s CitiBank account for AY 2004-05 and 2005-06. 6. Copy of statement show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2019. Copies of judicial precedents in the cases of Avdesh Kumar v. DCIT [2018] 96 taxmann.com 340 (Delhi- Trib.) and Pramod Kumar Sapra v. ITO [2017] 87 taxmann.com 98 (Delhi-Trib.) were also filed from assessee s side, during appellate proceedings in ITAT. (D) At the time of hearing before us, the Ld. Counsel for assessee relied on the order of the Ld. CIT(A), relevant portion of which has already been reproduced in the foregoing paragraph no. (B). The Ld. Counsel for assessee placed further reliance on the aforesaid precedents in the case of Avdesh Kumar v. DCIT (Supra) and Pramod Kumar Sapra v. ITO (Supra). In particular, she highlighted the facts that the assessee earned the aforesaid amount totaling of ₹ 2,32,09,544/- as income on account of salary from Tekelec Incorporation, USA which was already taxed in USA; and further, that as per Double Taxation Avoidance Agreement, these are not to be taxed again in India. She relied on the Paper Book as evidence for hearing contentions and submissions. The learned Departmental Representative ( Ld. DR , for short) could not rebut the claim, the submissions and contentions from assessee s side and he could not point ..... X X X X Extracts X X X X X X X X Extracts X X X X
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