9911796707
TMI Blog2018 (12) TMI 980X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Assessment Year 2014-15. 2. The only issue to be decided in this appeal is as to whether the ld CITA was justified in deleting the addition made in the sum of Rs. 66,38,022/- which was brought to tax by the ld AO by applying the provisions of section 5(2)(a) of the Act, in the facts and circumstances of the case. 3. The brief facts of this issue are that the assessee is an employee in IBM India Private Limited and during the financial year 2013-14 was sent on short term foreign assignment to United Kingdom. During the previous year 2013-14, the assessee stayed in India for 13 days. Accordingly, his residential status for the year under consideration would be Non-Resident in India. During the year under consideration, the assessee ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laimed in the sum of Rs. 66,38,027/- under India - UK DTAA and brought the same to tax while completing the assessment. 4. We have heard the rival submissions. We find that the fact that assessee had rendered services in UK during the relevant Asst Year is substantiated from the following documents:- a) Copy of UK tax return filed with UK Revenue Authorities b) Certificate of IBM clarifying that the assessee was sent on short term foreign assignment to UK. 4.1. We find that the provisions of Article 16(1) of India-UK DTAA reads as under:- ARTICLE 16 DEPENDENT PERSONAL SERVICES 1. Subject to the provisions of Article "17 (Directors' fees), 18 (Artistes and athletes), 19 (Governmental remuneration and pensions), 20 (Pensions and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exercised in UK. We find that the ld AO had denied the relief claimed under India -UK DTAA for not furnishing the tax residency certificate during the course of assessment proceedings. Admittedly, the same was furnished by the assessee before the ld CITA for the first time. The ld CITA without asking for a remand report from the ld AO in this regard, proceeded to grant relief to the assessee. We find that the revenue had raised one of the ground on account of violation of provisions of Rule 46A of the Income Tax Rules with regard to the tax residency certificate furnished only before the ld CITA. Hence in the interest of justice and fairplay, we deem it fit and appropriate, to remand this issue to the file of ld AO , for the limited purpos ..... X X X X Extracts X X X X X X X X Extracts X X X X
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