IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI,VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.2154/Bang/2025 Assessment Year : 2015-16 Nikhil Chandran A 203, Vineyard Gardens ITO Near New Baldwine School International Taxation Banaswadi Vs. Ward 1(1) Bengaluru 560 043 Bengaluru PAN NO : AHZPC3081F APPELLANT RESPONDENT Appellant by : Shri V Narendra Sharma, A.R.

Respondent by : Shri N. Balusamy, D.R.

Date of Hearing : 05.02.2026 Date of Pronouncement : 24.04.2026

O R D E R

PER KESHAV DUBEY, JUDICIAL MEMBER:

This appeal at the instance of the assessee is directed against the order of ld. CIT(A), Bengaluru-12 dated 29.07.2025vide DIN & Order No: ITBA/APL/S/250/2025-26/1079024975(1) passed u/s. 250 of the Income Tax Act, 1961 (in short “the Act”) for the AY

2015-16.

2. The assessee has raised the following grounds of appeal: -

3. The Brief facts of the case are that the assessee, being a non- resident, did not file his return of income on the footing that his income in India was way below the maximum amount, which is not chargeable to income tax for the assessment year 2015-16. There was credible information available with the department