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2021 (6) TMI 706 - AT - Income TaxReopening of assessment u/s 147 - Accrual of salary income in India - Addition on account of stamp duty - assessee submitted that when a citizen of India leaves the country for employment and stays outside India for 182 days or more, he becomes a non-resident and income received from services rendered outside India cannot accrue or arise or deemed to accrue or arise in India and cannot be taxed in India - HELD THAT:- No substance in the argument of the ld. Counsel. The AO has made addition being the stamp duty incurred for purchase of the above property. Therefore, it cannot be said that no addition has been made on account of reasons for which the case was reopened. The ld.CIT(A) while deciding the issue has given justifiable reasons while upholding the validity of the reassessment proceedings. The ld. Counsel for the assessee also could not controvert the findings/reasonings given by the CIT(A) on this issue. Accordingly, the order of the CIT(A) upholding the validity of the reassessment proceedings is upheld. Addition of salary - Since the assessee, in the instant case, had stayed outside India for more than 182 days and had received salary from a foreign employer outside India for services rendered outside India, therefore, respectfully following the decision of VDESH KUMAR VERSUS DCIT, CIRCLE-1, GHAZIABAD [2018 (8) TMI 58 - ITAT DELHI] set aside the order of the CIT(A) and direct the AO to delete the addition. Addition on account of stamp duty - The same also is liable to be deleted under the facts and circumstances of the case. Admittedly, the AO has not made any addition on account of purchase of immovable property meaning thereby he has accepted the source of that huge amount. Amount towards the stamp duty is concerned, a perusal of the assessment order shows that the amount was paid by Mrs. Vandana Bhardwaj as per the ledger account of M/s Landcraft Developers Pvt. Ltd. which was reproduced by the AO in the body of the assessment order. Therefore, when the money was paid by Mrs. Vandana Bhardwaj, there was no reason for making the addition in the hands of the assessee. CIT(A) had not given any cogent reason as to why 50% shall be added in the hands of the assessee when the payment was admittedly made by Mrs. Vandana Bhardwaj, a fact brought on record by the AO himself. In any case, if the order of the CIT(A) is accepted, then, 50% of the investment in the property also should be borne by the wife of the assessee, Mrs. Vandna Bhardwaj. Thus, the finding of the CIT(A) becomes contradictory. Since the AO himself has given a finding that Mrs. Vandana Bhardwaj had made the cash payment on 03.12.2010 as per the records maintained by M/s Landcraft Developers Pvt. Ltd., therefore, I do not find any reason to sustain 50% addition in the hands of the assessee. We set aside the order of the CIT(A) on this issue and direct the AO to delete the addition. Appeal filed by the assessee is partly allowed.
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