IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM (Assessment Year: 2019-20)

ACIT, Central Circle 4(3)

Jaideep Halwasiya Office of the Assistant

3^rd Floor, P34, India Exchange Commissioner of Income Tax, CC Place, Kolkata-700001 Vs. 4(3), Aayakar Bhawan Poorva, West Bengal 110, Shantipally, EM Bypasss, Kolkata-700107, West Bengal (Appellant) (

Respondent)

PAN No. AAWPH1706L Assessee by : Shri S.K. Tulsiyan, &

Ms. Lata Goyal, ARs Revenue by : Shri Mohit Mrinal, DR Date of hearing: 07.01.2026 Date of pronouncement: 20.01.2026

O R D E R

Per Rajesh Kumar, AM:

This is an appeal preferred by the assessee against the order of the Commissioner of Income-tax (Appeals) Kolkata-27, (hereinafter referred to as the “Ld. CIT (A)”] dated 31.08.2024 for the AY 2019-

20.

2. At the outset, we note that the appeal of the assessee is barred by limitation by 326 days. At the time of hearing the counsel of the assessee submitted that the assessee is a Non-Resident Indian (NRI) and assessed to tax in India under PAN AAWPH1706L. The assessee stays outside India and his income tax matters are looked after by an accountant hired in India. The asses