9911796707
TMI Blog2022 (12) TMI 641X X X X Extracts X X X X X X X X Extracts X X X X ..... entitled to the benefit of exemption u/s.5(1)(c) r.w.s 6 - HELD THAT:- Admittedly, the assessee individual is a non-resident Indian and the facts clearly show that the return has been filed with mistakes. These mistakes can admittedly be rectified by filing a rectification application. The rectification application admittedly is not being considered on account of the limitation provided u/s.154(7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /Shri George Mathan, Judicial Member And Arun Khodpia, Accountant Member For the Assessee : Shri P.R.Mohanty, AR For the Revenue : Shri Charan Dass, Sr. DR ORDER PER BENCH This is an appeal filed by the assessee against the order dated 9.6.2022 of the ld CIT(A), Kolkata-22, in Appeal No.ITBA/APL/S/250/2022-23/1043389940(1) for the assessment year 2009-2010. 2. Shri P.R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ein, the salary income of the assessee disclosed in the return was processed and a demand came to be raised on the assessee. Subsequently, when the demand was processed, the assessee came to know the mistake and filed a rectification application on 20.11.2015 after a delay of nearly 7 years. The rectification application came to be rejected by the Assessing Officer on the ground that it was time b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... R submitted that the issue cannot be decided in favour of the assessee without going into the merits. It was the submission that he had no objection if the issues are restored to the file of the AO for verification, examination and adjudication on merits though it is beyond four years of limitation in view of CBDT Circular No.4 of 2012 dated 20.6.2012. 5. We have considered the rival submission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . If it is found that the claim of the assessee is correct, then, the AO is to proceed to decide the rectification application on merits in accordance with the provisions of section 5(1)(c) r.w.s 6 of the Act. 6. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 13/12/2022. - - TaxTMI - TMITax - Income Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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