{"id":60,"date":"2022-10-13T16:39:53","date_gmt":"2022-10-13T16:39:53","guid":{"rendered":"https:\/\/caalokkumar.com\/my-writing\/?p=60"},"modified":"2022-10-13T16:45:17","modified_gmt":"2022-10-13T16:45:17","slug":"addition-made-by-income-tax-officer-was-not-sustainable-merely-on-the-basis-of-entries-in-foreign-bank-account-itat-surat-bench","status":"publish","type":"post","link":"https:\/\/caalokkumar.com\/my-writing\/addition-made-by-income-tax-officer-was-not-sustainable-merely-on-the-basis-of-entries-in-foreign-bank-account-itat-surat-bench\/","title":{"rendered":"Addition made by Income Tax Officer was not sustainable merely on the basis of entries in Foreign Bank Account\u00a0– ITAT Surat Bench"},"content":{"rendered":"\n

<\/p>\n\n\n\n

Addition made by Income Tax Officer was not sustainable merely on the basis of entries in bank account maintained with HSBC Bank, Geneva, Switzerland\u00a0<\/a><\/strong><\/p>\n\n\n\n

<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

ITO Vs. Alkesh Pratap Chandra Bhansali – ITAT Surat Bench<\/strong><\/p>\n\n\n\n

Decision : <\/em><\/strong>In assessee’s favour.<\/p>\n\n\n\n

JM Pawan Singh – Judicial Magistrate<\/em><\/strong><\/p>\n\n\n\n

AM Arjun Lal Saini – Assistant Magistrate <\/em><\/strong><\/p>\n\n\n\n

K.Gopal – Advocate of <\/em><\/strong>Assessee<\/em><\/strong><\/p>\n\n\n\n

H.P.Meena – CIT-DR & Anupama Singla Sr. DR<\/em><\/strong><\/p>\n\n\n\n

ITA Nos – 676& 677 \/Srt\/2018 with C.O Nos 06 & 07\/srt\/2021<\/em><\/strong><\/p>\n\n\n\n

22 Nov. 2021<\/em><\/strong><\/p>\n\n\n\n

Income deemed to accrue or arise in India-Under section 9(1)(i)-<\/strong>No business connection in India<\/p>\n\n\n\n

Fact of the Case<\/u><\/em><\/strong><\/p>\n\n\n\n

Mr. Alkesh Pratap Chandra Bhansali was a Non-Resident Indian (NRI). Income Tax Department received information that Mr. Bhansali was maintaining foreign bank account with HSBC Bank, Geneva, Switzerland. On the basis of and As per entries in Bank account and with data sheet containing monthly balance in his account, received by Indian Government from French Authority, FAIU(Foreign Asset Intelligence Unit) of the Income Tax Department, Surat office has initiated Investigation and assessment proceedings of the case. The French authority has  the said information was passed to the Income Tax Investigation Wing, Surat. As per information available with Income Tax Department, Mr. Bhansali was having high value balance in the impugned account with HSBC. The data sheet and the account extract contained personal information of the account holder. Assessing Officer recorded that assessee did not furnish the account details maintained by him outside India. Accordingly, Income Tax Assessing Officer added the amount of remittance and peak credit in HSBC to the income of Mr. Bhansali. <\/p>\n\n\n\n

Decision by ITAT Surat Bench<\/u><\/strong><\/p>\n\n\n\n

Burden lies upon Income Tax Department to prove that a particular asset is within the taxing provisions. Assessee is non-resident, and that status of the assessee is not in dispute. A bare reading of provisions of section 5(2) makes it clear that in case of a non-resident assessee, the total income that is liable to be taxed would comprise of income, which is received or deemed to be received by or on behalf of such person or the same accrues or arises or is deemed to accrue or arise in India to such person. No such evidence to prove the fact that the remittance made by the assessee in his NRE Account or the credit allegedly appearing in HSBC has any source from income in India or routed from any business connection in India. There was no material or evidence to say that assessee was having any business connection in India so as to justify an inference that any income thereof was received or deemed to have been received or accrued or deemed to have accrued in India. Therefore, addition made by AO was not sustainable.<\/p>\n\n\n\n

\"\"
Latest Case Law on Direct Tax – NRI Taxation<\/a><\/figcaption><\/figure>\n","protected":false},"excerpt":{"rendered":"

Addition made by Income Tax Officer was not sustainable merely on the basis of entries in bank account maintained with HSBC Bank, Geneva, Switzerland\u00a0 ITO Vs. 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