M ANANDAN Vs. INCOME TAX OFFICER
INCOME TAX APPELLATE TRIBUNAL
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(1.) THESE appeals by the assessee are consolidated and disposed of by this common order for the sake of convenience as they relate to the same assessee and arise out of the consolidated order of the Dy. CIT (Appeals), Coimbatore dated 5-2-1992. THESE appeals pertain to the assessment years 1982-83, 1983-84, 1984-85 and 1985-86. The Dy. CIT (Appeals) dismissed the appeals filed by the assessee on the short ground that the appeals are not maintainable as the assessment orders were made under Section 143(1). The assessee has taken common grounds to urge that the Dy. CIT (Appeals) erred in dismissing the appeals. The appeals were filed denying the assessee's liability to tax. The returns of income were non est and the assessments were not valid. The tax collected was not legal. Therefore, it was prayed that the appeals filed by the assessee be allowed and the tax paid be refunded.
(2.) The relevant facts of the case are that the assessee is an individual who receives pension from the Government of United Kingdom of Great Britain after retirement from Defence Service. He is getting pension from the Government of Great Britain through State Bank of India, Coimbatore Branch under the Foreign Exchange Regulation Act. After making enquiries, the Department set in motion the assessment proceedings by issuing statutory notice under Section 139(2) on 16-12-1972. The assessee is being regularly assessed to tax as an individual resident and ordinarily resident from the assessment year 1972-73 onwards under Section 143(1). On the same lines, the impugned assessments for the assessment years 1982-83 to 1985-86 were completed under Section 143(1) and the Assessing Officer has raised demand separately as detailed in the accompanying Demand Notices.
Coming to know that an agreement for avoidance of double taxation and prevention of fiscal evasion with the Government of Great Britain was signed by the Government of India vide Notification No. GSR 612(E), dated 23-11-1981 and Article 19(3) of the said Convention rendered the pension received by the assessee in India is taxable only in the Contracting State and not liable to be taxed in India from the assessment year 1982-83 onwards, the assessee filed appeals before the First Appellate Authority.
(3.) THE First Appellate Authority dismissed the appeals on the ground that the assessments have been made under Section 143(1) accepting the income returned and the appeals were not maintainable.;
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