SANTANU ROY ,KOLKATA vs. ACIT, CIRCLE - 63, KOLKATA , KOLKATA

Heard both parties and perused the material available on record. The assessee is an individual derives income from salary. The assessee declared his total income of Rs.21,51,810/- which was revised to Rs.21,80,300/-. The AO found that the assessee earned gross salary in U.S.A to the extent of 39,347.95$. A show cause notice was issued to the assessee why the said amount could not be taken as salary earned from U.S.A. instead of Rs.10,75,152/- as per Form No.16. For non-explanation, the AO determined the income of the assessee at Rs.35,35,868/- vide his order dated 09.12.2016 passed u/s 144 of the Income Tax Act, 1961 (in short “Act”). It was submitted by the Ld.AR that there was no opportunity for the assessee to prosecute the grounds raised

and passed by the AO u/s 144 of the Act before the CIT(A) and it was decided ex-parte. Taking into consideration the submissions of the Ld.AR & Ld.DR and as discussed above and in the interest of justice, there was no explanation (ASSESSMENT YEAR-2014 -15) before the AO in assessment proceedings, we remand the matter back to the AO for his fresh consideration. The assessee or his authorized representative shall appear before the AO to take notice for speedy disposal of the assessment proceedings. Therefore, grounds raised by the assessee are allowed for statistical purposes.