MD. SHAHAB UDDIN,HOJAI vs. INCOME TAX OFFICER, WARD-2, NAGAON
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Income Tax Appellate Tribunal, “GUWAHATI ‘SMC’ BENCH, GAUHATI
Before: Shri Sanjay Garg
आदेश / ORDER The present appeal has been preferred by the assessee against the order dated 22.03.2019 of the National Faceless Appeal Centre [hereinafter referred to as ‘CIT(A)’] passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’). 2. In this case, the Assessing Officer has made addition in respect of certain foreign remittance to the bank account of the assessee about the source of which the assessee could not explain before the Assessing Officer. The other addition is in respect of interest income earned by the assessee on such bank deposits.
I.T.A. No.9/GTY/2022 Assessment Year: 2015-16 Mohammod Shahab Uddin 3. At the outset, the ld. AR of the assessee has submitted that the assessee was a Non-Resident Indian during the relevant period, however, inadvertently the status of the assessee in the return of income was shown as that of a resident. The ld. counsel has further submitted that in fact the foreign remittance in the bank account of the assessee was out of income earned by the assessee outside India and further that interest earned on the deposits in the NRI’s bank account of the assessee was not liable to taxation. The ld. counsel has submitted that due to reasons beyond the control of the assessee, the assessee could not produce the relevant evidences to show that the aforesaid income was not any unaccounted income of the assessee, rather, it was out of the income earned by the assessee outside India which was deposited in the bank account of the assessee in India. The ld. counsel submitted that in the interest of justice, the assessee may be given an opportunity to present its case before the CIT(A) and to furnish necessary evidences in this respect.
The ld. DR, on the other hand, has relied upon the findings of the lower authorities and has submitted that the assessee had failed to submit required details before the lower authorities.
Considering the overall facts and circumstances of the case, in my view, the interest of justice will be well-served if the assessee is given an opportunity to present its case before the CIT(A). In view of this, the impugned order of the CIT(A) is set aside and the matter is restored to the file of the CIT(A) with a direction that the ld. CIT(A) will give proper opportunity to the assessee to produce relevant details and
I.T.A. No.9/GTY/2022 Assessment Year: 2015-16 Mohammod Shahab Uddin evidences, thereafter, the ld. CIT(A) will decide the issue afresh accordingly.
In the result, the appeal of the assessee is allowed for statistical purposes. Kolkata, the 15th March, 2023. Sd/- [संजय गग� /Sanjay Garg] �या�यक सद�य/Judicial Member
Dated: 15.03.2023. RS Copy of the order forwarded to: 1. Mohammod Shahab Uddin 2. ITO, Ward-2, Nagaon 3. CIT (A)- 4. CIT- , 5. CIT(DR),
//True copy// By order Assistant Registrar, Kolkata Benches