- (1.) We have heard Mr. Biren Poddar Senior Advocate for the appellant at length and have also heard Mr. Deepak Roshan the learned Counsel for the Department.
(2.) The Assessing Officer, thereafter the C.I.T. and thereafter the Tribunal were three forums where this matter was contested by the Assessee. From the record it appears that the assessee was fully aware that as an N.R.I. only that part of his income was exempt from income tax which had been earned outside India. The assessee claims himself to be a salaried employee, who lived outside India for about 206 days and lived in India for 159 days during the relevant accounting year. The assessee had his bank account with the Bank of India in which certain amounts were deposited during the relevant accounting year. It was for the assessee to give proper account of such deposits to show and prove which part of these deposits pertained to income earned outside the country and which part of these deposits pertained to income earned within the county.
(3.) Despite the aforesaid three innings (before the A.O., the C.I.T, & the ITAT) no attempt was made by the assessee or the counsel for the assessee to state these simple facts, which were elementary in nature, and to furnish proof in support of such accounts.;