Sanjay Bhaskar Vs DCIT (ITAT Delhi)
ITAT Delhi held that day of arrival should be excluded while computing number of stayed in India. Accordingly, the status of assessee is non-resident. Thus, the appeals of the assessee is allowed.
Facts- A search and seizure operation u/s 132 was carried out on 30.03.2021 and on subsequent dates at different business and residential premises of “Sanjay Bhaskar Group Companies and other”. Thereafter notice u/s 153A was issued on 15.11.2021, in response which, assessee filed his return of income, declaring total income of INR 2,23,910/- as was declared in the return filed u/s 139(1) of the Act.
Notably, against notices issued, assessee filed submissions wherein it is claimed that during the previous years relevant to AY 2017-18 to 2019-20, assessee was in India for period of less than 182 days and therefore, the status of the assessee is non -resident, however, inadvertently in the return of income filed the status was shown as Resident. However, the AO has not accepted the contention of the assessee and computed the total number of days stay in India by taking both the date of arrival and date of departure and hold that assessee was in India for more than 182 days.
