What did the Tribunal hold?

The CIT(A) erred by not considering the passport copy submitted by the assessee as evidence for determining residential status. The issue is restored to the CIT(A) for reconsideration.

The assessee's residential status for AY 2017-18 was disputed by the AO, who held it against the assessee due to lack of evidence for stay abroad. The assessee submitted a passport copy during the CIT(A) proceedings, but it was not considered.

What were the issues?

Whether the CIT(A) failed to consider crucial evidence (passport copy) submitted by the assessee for determining residential status.

Narayanan Subramaniam, Gurgaon vs ACIT | ITAT Delhi 2023

Income Tax Appellate Tribunal, DELHI BENCH “D”: NEW DELHI

Hearing: 21/02/2023Pronounced: 23/02/2023

O R D E R PER ANUBHAV SHARMA, J. M.:

The appeal has been preferred by the assessee against the order dated 30.05.2022 of Ld. Commissioner of Income Tax (Appeals)-43, Delhi (hereinafter referred as Ld. First Appellate Authority or in short Ld. ‘FAA’) in appeal No. 10321/2019-20 for Assessment Year 2017-18 arising out of an appeal before it against the order dated 22.12.2019 passed u/s 143(3) of the Income Tax Act, 1961 (hereinafter referred as ‘the Act’) by the ld AO,ACIT, International Taxation, Gurgoan (hereinafter referred as the Ld. AO).

2. Heard and perused the record.

3. At the outset it was mentioned on behalf of the assessee by the ld AR that the vital piece of documents being the copy of passport was filed during the appellate proceedings but it was not considered by the ld CIT(A) and no finding was given and for which ground no 1 is raised. The ld DR could not dispute this fact.

NARAYANAN SUBRAMANIAM,GURGAON vs. ACIT, INT. TAX., GURGAON

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