Notarized copy of passport can be relied on to determine residential status of individual if original passport is lost
[2015] 57 taxmann.com 121 (Delhi - Trib.)
IN THE ITAT DELHI BENCH 'G'
Assistant Commissioner of Income-tax, Central Circle-7, New Delhi
v.
Sudhir Sareen
Section 6 of the Income-tax Act, 1961 - Residential status (Individual) - Assessment years 2003-04 to 2008-09 - Assessee claimed that he left India for purpose of employment and permanently settled abroad in financial year 1998-99 and, therefore, his residential status in assessment year 1999-2000 was that of non-resident - Assessing Officer found that assessee did not produce original passport for verification - He held that assessee had failed to discharge onus of establishing that he had stayed in India for less than 182 days and, therefore, assessee was a 'resident' - Assessee contended that he lost his original passport in 2009 and produced a letter from Lost Office, London in support of his claim - Whether claim of facts loss of passport on facts was genuine and bonafide - Held, yes - Notarized copy of passport was relied upon which had been produced before ADI - Further very same information in regard to period and duration of stay in India was disclosed by way of filing of returns in due course in status of NRI, which had been accepted in 143(1) proceedings - Whether secondary evidence so placed on record and relied upon could not be discarded - Held, yes - Whether thus, where in assessment years under consideration, assessee's, stay in India as per record admittedly had been less than 182 days in each of years, assessee fell in category of 'being outside India' as stated in Explanation (b) to section 6(1)(c) - Held, yes - [Paras 29.9 & 33] [In favour of assessee]
Circulars & Notifications: Circular No. 346, dated 30-6-1982, and Circular No. 684, dated 10-6-1994, Circular No. 8, dated 19-9-2003
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