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TMI Blog2020 (12) TMI 459X X X X Extracts X X X X X X X X Extracts X X X X ..... ustified in treating the re-assessment proceedings initiated by the Assessing Officer to be invalid. 3. The assessee in the present case is an individual who filed his return of income for the year under consideration on 30.07.2007 declaring total income at Nil. Although, the said return was initially processed by the Assessing Officer u/s. 143(1) of the Act, the assessment was subsequently re-opened by him after recording the following reasons: "2. In this case the assessee claimed salary earned by him in UK of Rs. 3287834/- as non taxable in India as per Clause 15(1) of UK DTAA. While claiming the salary earned in UK of Rs. 32,87,834/- as non-taxable in India, he ignored the clause 15(2)(b) of the DTAA. As per the said provision which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said salary income by issuing Notice u/s. 148 for the A.Y. 2007-08. Issue u/s. 148 of the I.T. Act, 1961." 4. During the course of assessment proceedings, a detailed submission was made on behalf of the assessee in support of his case that the amount of Rs. 32,87,834/- paid to him by IBM UK Ltd., was neither received nor deemed to be received or arose in India and the same therefore was liable to be taxed only in United Kingdom and not in India. The Assessing Officer, however, did not find merit in the submission made on behalf of the assessee and proceeded to complete the assessment u/s. 143(3) r.w.s 148 of the Act vide order dated 30.11.2012 determining the total income of the assessee chargeable to tax in India at Rs. 32,87,834/-. 5. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Act. The case was reopened under section 147 based on the submissions filed by us on July, 07, 2010, in response to the notice issued by the learned Assessing Officer on June 18, 2010 under section 154 of the Act, without any fresh reasons to believe that income has escaped assessment. 4.6 The appellant has relied upon the decision of Hon'ble ITAT Pune dated 10-Nov-2017 in the case of Sandvik System Development AB Vs. DCIT, Taxmann.com 55 (2017). The facts of the case were that the assessee had filed the return of income declaring income of Rs. Nil on 30.09.2008. Notice under section 148 of the Act on 28.03.2013 was issued and served upon the assessee. In response to the said notice, the assessee vide its letter dated 30.04.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... el the same. The consequent order passed under section 143(3) r.w.s. 147 of the Act also does not stand. Thus, the ground of appeal No. 1 raised by the assessee is allowed and the balance grounds of appeal become academic in nature. 17. In the result, appeal of the assessee is allowed." 4.7. In the instant case also, the appellant has furnished copy of return of income along with computation of income (placed at PB 50-52), wherein the appellant has declared in the notes as given below: "The amount of Rs. 18,85,763/- out of other allowances of Rs. 24,17,550/- in the Form 16 represent the allowances received by the assessee outside India for services rendered in UK. Therefore, as the assessee qualifies as Non-Resident, the same is not t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by him on the basis of same set of facts and the material which was available on record and there was no new tangible material that had come to his possession which formed the basis of re-opening. Even the Ld. D.R. has not been able to dispute this possession which is clearly evident from the reasons recorded by the Assessing Officer. He has also not been able to point out any such fresh tangible material that had come to the possession of the Assessing Officer which formed the basis of reopening. In the case of Sandvik System Development AB Vs. DCIT reported in taxman.com 55 (2017) relied upon by the Ld. CIT(A) in his impugned order, it was held by this Tribunal that under the relevant provisions of the Act, it is incumbent upon the Ass ..... X X X X Extracts X X X X X X X X Extracts X X X X
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