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TMI Blog2021 (10) TMI 460X X X X Extracts X X X X X X X X Extracts X X X X ..... A) in confirming the orders passed by the A.O. rejecting the rectification applications filed u/s 154 of the Income-tax Act,1961 ['the Act' for short] in both the years. 2. The Ld. Counsel appearing for the assessee submitted that the assessee is employed outside India during these two years under consideration. The assessee's status was "non-resident" under the Indian Income Tax Act in these years and actually there was no necessity to file return of income. However, the assessee filed returns of income for these two years on the advice of a tax practitioner. While filing return of income, the salary earned outside India was declared under the head "Income from salary" even though the same is not taxable in India. However, entire ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ose of the appeal on merits for that year. Hence it should be deemed that the Ld CIT(A) has condoned the delay. 6. The Ld. A.R. submitted that the assessee is a non-resident and hence the income earned outside India is not taxable in India as per the provisions of section 5(2) of the Act. He further submitted that there is no estoppel against law. Hence, what could not be taxed under the Income Tax Act could not be subjected to tax by the A.O. on the reasoning that the assessee has voluntarily offered the same in the Income tax return. The Ld. A.R. submitted that the assessee is not liable to declare salary income earned outside India for taxation. However, he has erroneously declared the same under the head "income from salary" and claime ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court considered an issue relating to condonation of delay in the case of Vijayeswari Textiles Ltd vs. CIT (2003)(131 Taxman 833) on identical circumstances, i.e., in the case before Hon'ble Madras High Court also, the Tribunal had refused to condone the delay, but disposed the appeal on merits also. The Hon'ble Madras High Court observed as under:- "7. Matters relating to condonation of delay are indeed discretionary and are normally left to the Tribunal and this court will not ordinarily interfere with the discretion. In this case, as we have already pointed out, the Tribunal did not stop with the order declining to condone the delay, but considered the matter on merits and has practically treated the appeal as being properly before it ..... X X X X Extracts X X X X X X X X Extracts X X X X
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