VALUZHATHIL PADMANABHAN SIVADASAN,THIRUVALLA vs. INCOME TAX OFFICER , WARD-2, THIRUVALLA

ITA 770/COCH/2025Status: DisposedITAT Cochin21 November 2025AY 2015-16Bench: SHRI INTURI RAMA RAO (Accountant Member)7 pages
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What did the Tribunal hold?

The Tribunal held that the AO was not justified in making the addition. Remittances received from abroad by a non-resident are not taxable in India unless they accrue or arise in India, and the assessee's salary income credited to an NRE account abroad was not taxable in India.

What were the facts?

The assessee, a non-resident Indian, did not file a regular return of income. The AO initiated reassessment proceedings based on information about term deposits and earned interest. The AO completed the assessment by bringing to tax salary income, treating the assessee as a resident due to lack of proof of NRI status.

What were the issues?

Whether the salary income earned by a non-resident Indian and credited to an NRE account abroad is taxable in India. Whether the AO was justified in treating the assessee as a resident and taxing his global income without sufficient evidence.

Which sections of the Income-tax Act were involved?

Section 139(1),Section 148,Section 147,Section 144C(3),Section 5

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Income Tax Appellate Tribunal, COCHIN BENCH

Before: SHRI INTURI RAMA RAO, AM

For Appellant: Shri Stephen George, AR
For Respondent: Smt. Leena Lal, Sr. D.R
Hearing: 06.11.2025Pronounced: 21.11.2025

This appeal filed by the assessee is directed against the order of the Commissioner of Income Tax (Appeals)-2, Noida [CIT(A)] dated 25.08.2025 for Assessment Year (AY) 2015-16. 2. Brief facts of the case are that the appellant is a non-resident Indian. No regular return of income under the provisions of section 139(1) of the Income Tax Act, 1961 (the Act) was filed by the appellant. The DCIT (International Taxation) LKN (hereinafter called "the AO"), based on the information that the appellant made term deposits in bank and earned interest income of deposits, formed an opinion that income escaped assessment to tax. Accordingly, the 2 Valuzhathil Padmanabhan Sivadasan AO issued a notice u/s. 148 of the Act after duly complying the provisions of secti

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