: CBDT has issued Circular No 11 of 2020 dt . 8-5 -2020 – Clarification in respect of residency under section 6 of the Income -ta At , 1961 ( 2020 ) 423 ITR 40 ( St ). . Taxation and other laws ( Relaxation of Certain Provisions ) Ordinance , 2020 -COVID -19 ( 2020 ) 422 ITR 116 ( St )

In CIT v. Suresh Nanda (2015) 375 ITR 172 / 233 Taxman 4 / 278 CTR 21 / 120 DTR 329 (Delhi) (HC) held that while the executive action of impounding of passport rendered it impossible for the assessee to leave India. He virtually became an unwilling resident on Indian soil without his consent and against his will. His involuntary stay during the period that followed till the passport was restored under the court’s directive must be excluded for calculating the period under section 6(1)(a).(AY.2007-08, 2008-09). The same ratio may be applicable to the facts of the assessee. Honourable Supreme court from time to time extended the period of limitation period due to Covid -19 lock down the ratio will also help to determine the status (. In Re Cognizance for extension of limitation v. Ors (2020) 9 SCC 468; MANU/SC/ 0654/ 2020 (SC) www.itatonline.org , In Re: Cognizance for Extension of Limitation (2020) 220 Comp Cas 454 (SC) ; MANU/SC/ 0501/2020; www.itatonline.org , In Re: Guidelines for Court Functioning through Video Conferencing during Covid-19 Pandemic (2020) 6 SCC 686; MANU/SC/0361/2020 (SC) www.itatonline.org, In Re: Cognizance For Extension of Limitation (2020) 424 ITR 314 / MANU/SC/0566/2020(SC); www.itatonline.org
The doctrine of “Lex non Cogit Ad impossibilia” (Doctrine of impossibility of performance) In State of Rajasthan v. Shamsher Singh (AIR 1985 SC 1082) the court held that however mandatory the provision may be, where it is impossible of compliance that would be a sufficient excuse for non-compliance, particularly when it is question of time factor.

One has to study the facts . The assessee may contact the Tax consultant who can guide after studying the facts .