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TMI Blog2018 (4) TMI 641X X X X Extracts X X X X X X X X Extracts X X X X ..... has filed his return of income 18.6.2013 declaring total income at Rs. 57,95,952/-. During the course of assessment proceedings, the assessee claimed relief under sections 90/91 of the Income Tax Act on the ground that he is a non-resident Indian, who stayed in India for 53 days only in the said accounting period and for remaining period he stayed outside India in the course of employment. For buttressing his contentions he submitted copy of passport, bank statement and certificate from employer. The assessee further contended that he was not well conversant with provisions of Income Tax Act, 1961 and disclosed income of Rs. 57,95,952/- which includes income from foreign country i.e. Rs. 53,01,888/- as salary income. The ld.AO did not enter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncludes Copy of Bank NRE Account, for the salary credited to assesses' account which was paid in foreign currency to him during his deputation. 5. To the above AO being deprived of the powers under the act to amend the return filed by assessee, except by way of revised Return, and for the same he places reliance on Goetze (India) Ltd. V/s. Commissioner of Income-tax [284 ITR 323] wherein AOs power to entertain the claim of deductions otherwise by way of revised return. But the question in the said case is not about allowing relief u/s 90/91. The fact is, Income by Non Resident Assessee who served outside India, and is earned during his stay Outside India and hence is not liable to tax in India at all. Thus the same cannot be taxed at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the hands of Assessee in India, Question of being falling under DTAA provisions is irrelevant, as absurdly addressed by AO. 10. The Assessee being unaware of the law filled the return with mistake of representing the said exempt income. Disclosing income under wrong head / section due to lack of knowledge of the assessee, which is actually disclosed and not concealed or hidden, cannot be treated as additional Income. Mistakes are Human temperament and hence, law of justice and principle of reasonability should be applied by authorities while deciding the findings of the case and keeping the intentions of leniency behind the formations of the act intact, as no law is created to harm assessee but to bring the easiness to both i.e. assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eration fresh claim made by an assessee which is tenable in law. A perusal of the above details would indicate that the assessee was non-resident during the year. He has earned salary income in a foreign country and it was not taxable in India. By an inadvertent mistake, he has included that amount in the return of income which sought to be rectified by filing submissions. To our mind, the ld.CIT(A) has rightly taken cognizance of this fact, and has rightly allowed the claim of the assessee. After going through the order of the ld.CIT(A) we do not see any infirmity in his order on this issue, and accordingly upheld the same. The appeal of the Revenue is dismissed. 6. In the result, the appeal of the Revenue is dismissed. Order pronounced ..... X X X X Extracts X X X X X X X X Extracts X X X X
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