TMI Blog2023 (11) TMI 987X X X X Extracts X X X X X X X X Extracts X X X X ..... the benefit under the treaty between Indo Kuwait. Assessee has relied on the decision of RAJEEV SURESH GHAI [ 2021 (12) TMI 697 - ITAT MUMBAI] wherein the similar facts involved were considered relating to the issue of addition made under unexplained investment wherein as held that the assessee is a tax resident of United Arab Emirates and thus is entitled to the benefit of Indo-UAE tax treaty. When the rights to tax the income in question, under the applicable tax treaty provisions, are allocated to the residence jurisdiction, it is wholly immaterial whether or not the source jurisdiction has the right to tax that income , and, in any event, India is not even a source jurisdiction for the income in question as no economic activit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ;. 21,00,000/- in bank A/c no. 36020100005671 maintained with Bank of Baroda, Pali Road Branch, Bandra West. The assessee in its reply vide letter dated 28.09.2018 and 10.10.2018 submitted that source of cash deposit was cash withdrawal from the same bank account. He submitted that cash withdrawn of ₹. 22,50,000/- i.e., ₹. 18,00,000/- on 07.11.2016 and ₹. 4,50,000/- on 08.11.2016 out of which ₹. 21,00,000/- was deposited in bank account on 11.11.2016. The assessee submitted that the withdrawal was made for renovation of house and major repair work and since demonetization was announced the very next day, assessee redeposited the same cash on 11.11.2016. 4. In order to verify the claim made by the assessee, show ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 69 of the Act with the following observation: - 5.5 The assessee claimed that he has given cash of Rs. 21,00,000/- to the contractor in the morning of 8 th Nov, 2016 however, on verification from the bank it is noticed that cash of Rs. 4,50,000/- was withdrawn by him at afternoon of 8 th Nov. 2016. Thus in the morning of 8th November 2019 the assessee did not have cash of Rs. 21,00,000/- then how he able to give the same to the contractor. 5.6 In his statement in reply to Q. No. 12, the assessee claimed that his flat was in very dilapidated condition and required huge renovation which need expenses of Rs. 40,00,000/- or more. As per assessee's claim, he failed to do so due to demonetization, however, he is still staying in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r alter or delete or amend any grounds of appeal. 8. Further, assessee also filed additional ground with an application to admit of same. The relevant additional ground is as under: - The CIT(A) ought to have held that the Assessing Officer has erred in law and on facts in ignoring the fact that the appellant is a non-resident hence, is eligible to claim benefit under DTAA entered into between India and Kuwait. 9. Ld. Counsel for the assessee submitted that the above additional grounds of appeal are purely legal grounds and do not require any fresh examination of facts. Therefore, Ld. Counsel for the assessee prayed it may be admitted. 10. Ld. DR objected for admission of the additional grounds as they were never raised b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 290/Mum/2019 dated 23.11.2021 and brought to our notice the ratio of the decision in Para No. 10 to 15 of the order. He submitted that the facts in the present case is exactly similar. 14. On the other hand, Ld. DR submitted that the issue involved in additional ground may be remitted to the file of the Assessing Officer, since Assessing Officer has not given any finding or considered the same in the Assessment Order. 15. Considered the rival submissions and material placed on record, we observe from the record that assessee is an NRI and the assessee has withdrawn certain cash before the announcement of the demonetization and subsequently redeposited the same. Since the issue involved is relating to NRI who is a resident of Kuwait an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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