IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER IT(IT)A No.193/Bang/2025 Assessment Year : 2015-16 Arun Duraiswamy

316, LIG-2, 3^rd Stage Hebbal ITO Mysore 570 016 Vs. Intl. Taxation Ward 1(1)

Karnataka Bengaluru PAN NO : BADPD5297A APPELLANT RESPONDENT Appellant by : CA Deepak Gunashekar, A.R.

Respondent by : Dr. Divya K.J, CIT D.R.

Date of Hearing : 22.01.2026 Date of Pronouncement : 16.02.2026

O R D E R

PER KESHAV DUBEY, JUDICIAL MEMBER:

This appeal at the instance of the assessee is directed against the order of Income Tax Officer, Ward-Intl. Taxation 1(1),Bengaluru dated 12/12/2024 vide DIN and Order No: ITBA/AST/S/147/2024- 25/1071150608(1) passed u/s. 147 r.w.s 144 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: -

The appellant objects to the order of the Ld. AO u/s. 147 in pursuance of the directions of the Dispute Resolution Panel order on the grounds that:

The Appellant prays for the leave to add, delete, modify or introduce fresh grounds of appeal at any time before the appeal is disposed off.

For these and