IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI,VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER IT(IT)A No.582/Bang/2025 Assessment Year : 2015-16 Saikat Chinmay Bhattacharya A-74, Maker Kundan Gardens Juhu Rx Opp Ltdo Cinema DCIT Santacruz Vs. International tax, Mumbai 400 049 Circle 1(1)

Bangalore PAN NO : AADPB5450C APPELLANT RESPONDENT Appellant by : CA Darshit Naik, 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 Deputy Commissioner of Income Tax, Intl. Taxation, Circle-1(1), Bengaluru dated 27/01/2025 vide DIN and Order No: ITBA/AST/S/147/2024-25/1072580233(1) passed u/s. 147 r.w.s 144C(13) 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:-

1. The Learned Assessing Officer has erred, in Law and on Facts, in assessing income of your Appellant at Rs.79,24,880/- as against returned income of Rs.2,54,880/-.

2. The Learned Assessing Officer erred in making an addition of Rs.76,70,000/-