Facts
The assessee is an individual. For the AY 2020-21, he filed his return in the status of NRI declaring salary income of Rs. 16,97,490/- from M/s. ONGC Videsh Ltd. for service rendered in South Sudan. His case was selected through CASS for scrutiny. During assessment proceedings, statutory notices were issued and served upon him. In response he submitted the requisite details.
Submissions
The Assessee submitted that he is a retired employee of ONGC. The dispute pertains to his NRI status for AY 2020-21. He stated that his stay outside India is for more than 180 days which is duly evidenced by his passport. He submitted an extract of his passport in support of his claim according to which he was 222 days outside India during the previous year.
Decision
The two member bench of G.S. Pannu, President And Ms. Astha Chandra, Judicial Member, viewed that the assessee brought on record evidence to establish his NRI status which has altogether been ignored by the AO. In earlier years also his NRI status was accepted and assessment made accordingly.
The bench opined that the assessee’s claim of being non-resident in AY 2020-21 deserves to be accepted. Having observed so, it is directed that the AO shall complete the assessment considering the status of the assessee as a non-resident for the year under consideration.
Case title: Piyush Mathur v/s ACIT
Citation: ITA No. 351/Del/2023
