In the result, appeals of the assessee are allowed
Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)
condone the delay of 28 days in filing the appeal before us. 5. The brief facts of the case are that the assessee is a non-resident individual. The assessee did not file his return of income for the AY 2015-16 for the reason that the assessee was having no taxable income in India originally. However, he has been