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INCOME TAX APPELLATE TRIBUNAL (KOLKATA BENCH)
Rakesh Mishra, Accountant Member
Gautam Prasad – Appellant
Versus
ACIT, Circle-2(1) – Respondent
| Table of Content |
|---|
| 1. overview of the appeal background and the ex-parte assessment challenge. (Para 1 , 2 , 3 , 4) |
| 2. submission of additional evidence and the role of the remand report in clarifying discrepancies. (Para 5 , 6 , 7) |
| 3. court's decision to delete additions based on verified factual corrections and clerical errors. (Para 8 , 9) |
ORDER
PER RAKESH MISHRA, ACCOUNTANT MEMBER:
This appeal filed by the assessee is against the order of the Commissioner of Income Tax (Appeals)- 22, Kolkata [hereinafter referred to as Ld. 'CIT(A)' passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for AY 2017-18 dated 17.06.2025.
2. The assessee is in appeal before the Tribunal raising the following grounds of appeal:
"1. For that the Ld. CIT(A) erred in dismissing the appeal without considering the submission filed before the Ld. CIT(A). The order is in violation of principles of natural justice. Hence, the same be quashed and or set aside.
2. For that the Ld. CIT(A) failed to appreciate that the appellant, being a Non-Resident, maintained foreign bank accounts in Sweden from income earned in Sweden. Such income does not accrue nor arise in India and hence not taxable
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