Denial of Tax relief for non-submission of Tax Residency Certificate: ITAT remand back the case to AO

ACIT (IT) Vs Shri Ayan Majumdar (ITAT Kolkata) It is not in dispute that the assessee is a non-resident in India and is a tax resident of UK during the year under consideration. It is not in dispute that his employment is exercised in UK. We find that the ld AO had denied the relief claimed under India –UK DTAA for not furnishing the tax residency certificate during the course of assessment proceedings. Admittedly, the same was furnished by the assessee before the ld CITA for the first time. The ld CITA without asking for a remand report from the ld AO in this regard, proceeded to grant reli...