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2023 (11) TMI 853 - ITAT HYDERABADDenial of tax credits - Salary not taxable in India - Residential status of an assessee - assessee was not able to obtain Tax Residency Certificate from the department of Treasury, USA, certifying that the assessee was taxed in U.S. - assessee has filed an application for admission of additional documents and Tax Residency Certificates - HELD THAT:- In our view, the law is fairly settled that a party who had failed to produce the evidences despite his best efforts at the assessment / appellate stage and such evidence are necessary for just and fair disposal of the proceedings, then those documents are required to be admitted. The above said principle has been duly incorporated in Rule 29 of the ITAT Rules. Having admitted the documents filed by the assessee which are in the nature of additional documents which show that the assessee was tax resident in USA during the relevant assessment year. Accordingly, we remand back the matter to the file of Assessing Officer with a direction to consider the Tax Residence Certificate and decide the issue afresh and pass a reasoned speaking order after affording of opportunities of hearing to the assessee in accordance with law. Appeal of assessee is allowed for statistical purposes.
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