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2025 Supreme(Online)(ITAT) 4177

INCOME TAX APPELLATE TRIBUNAL (JAIPUR BENCH)
Gagan Goyal, AM, Narinder Kumar, JM
Devendra Kumar Mehta – Appellant
Versus
DDIT, Investigation – Respondent


Advocates:
For the Appellants/Petitioners: Shri Amit Kothari, C.A.
For the Respondents: Mrs. Anita Rinesh, JCIT-Sr.-DR

Table of Content
1. failure to disclose foreign income in fa schedule (Para 1 , 3 , 4 , 5)
2. claim of exemption under tax treaty (Para 6 , 7 , 9)
3. court finds merit in non-imposition of penalty (Para 8 , 11 , 12)

vk;dj vihyh; vf/kdj.k] t;iqj U;k;ihB] t;iqj IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A-Bench” JAIPUR Jh xxu xks;y] ys[kk lnL; ,oa Jh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI GAGAN GOYAL, AM & SHRI NARINDER KUMAR, JM BMA No. 1/JPR/2025 fu/kZkj.k o"kZ@Assessment Year : 2015-16

cuke Devendra Kumar Mehta DDIT, Investigation 440, 3rd, C Road, Sardarpura, FAIU, Jaipur. Vs. Jodhpur.
LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.:ACCPM0475D
vihykFkhZ@Appellant izR;FkhZ@Respondent
fu/kZkfjrh dh vksjls@Assessee by : Shri Amit Kothari, C.A. (through V.C.)

jktLo dh vksjls@Revenue by: Mrs. Anita Rinesh, JCIT-Sr.-DR lquokbZ dh rkjh[k@Date of Hearing : 28/07/2025 mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 30/07/2025 vkns'k@ORDER Per: NARINDER KUMAR, JUDICIAL MEMBER .

Appellant-assessee, an individual, declared his residential status at ‘Resident’ in the return of income tax for the assessment year 2015-16. He is before this Appellate Tribunal, feel

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