J. Sudhakar Reddy, Accountant Member - This is an appeal filed by the Revenue directed against the order of the CIT(A)-XXX, Delhi dated 29.04.2011 pertaining to the Assessment Year 2007-08.

2. Facts in brief:- The assessment has been done on M/s United Technologies International Operation, USA ('UTIO' for short) as a representative assessee of Mr. Robert Aruther Keltz. Mr.Robert Aruther Keltz was an employee of M/s UTIO, USA and was on deputation to the Indian liaison office (hereinafter referred to as ILO of UTIO) w.e.f. 1st April, 2006. He was a Resident and Not Ordinarily Resident during the subject Assessment Year. The employee filed its return of income on 31st July,2007 under Section 139(1) for the Assessment Year 2007-08, declaring income from salary of Rs.1,51,07,902/-. Tax of Rs.50,29,219/-was deducted at source by the employer UTIO. The case was selected for scrutiny. As the employee had already left India, the notice remained unserved. The Assessing Officer completed the assessment ex parte under Section 144 of the Income Tax Act, 1961 on 22nd December, 2009 determining the taxable income at Rs.2,39,34,969/- as the employee left India. The Assessing Officer issued no