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Judgment
ORDER
This assesseee’s appeal for assessment year 2017-18, arises against the Commissioner of Income Tax (Appeals), Addl./JCIT(A)-3, Chennai [in short, the “CIT(A)”], DIN and order No. ITBA/APL/S/250/2025-26/1084191711(1), dated 30.12.2025 involving proceedings under section 143(1) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).
Heard both the parties. Case file perused.
It next emerges with the able assistance coming from both the parties that the assessee/appellant is aggrieved against the learned lower authorities respective assessment and lower appellate findings holding his salary in issue of Rs. 6,25,494/- as taxable income in India under the provisions of the Act.
That being the case, the Revenue could hardly dispute the clutching fact that not only the assessee/appellant happens to be a non resident in the relevant previous year but also he had rendered his services in Muscat going by the CIT(A) lower appellate discussion in para 7.7 at page 8 herein.
Faced with the situation, I hereby quote Utanka Roy vs. DIT (2017) 390 ITR 109 ( Kolkata) that such a salary income as involved herein is not taxable in India since the assessee as rendered his services abroad to accept sole substantive ground in very terms.
This assessee’s appeal is allowed.