IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “I”, MUMBAI BEFORE MS. PADMAVATHY S, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA No. 1102/M/2025 Assessment Year: 2015-16 Mr. Sanand Sankardas, Income Tax Officer B-03 Om Siv Society, Int. Tax, Datar Colony, Ward 4(2)(1), Vs.

Ashok Nagar Road, Room No. 632, Bhandup (E), Kautilya Bhavan, Mumbai-400042. Mumbai-400051.

PAN: BORPS0620C (Appellant) (Respondent)

Present for:

Assessee by : Shri Aditya Ramachandran, A.R.

Revenue by : Shri Krishna Kumar, D.R.

Date of Hearing : 19.06.2025 Date of Pronouncement : 27.06.2025 O R D E R Per : Raj Kumar Chauhan, Judicial Member:

1. This appeal is directed against the assessment order dated 17.12.2024 passed on the directions of Ld. Dispute Resolution Panel (in short the Ld. DRP) dated 05.12.2024 wherein addition of Rs.36,12,173/- u/s 69 of the Income Tax Act, 1961 (in short ‘the Act’) was made to the total income of the Assessee.

2. Brief facts as culled out from the proceeding of authority below that the Assessee is an individual having residential status as non-resident during the financial year 2014-15 relevant to the assessment year under consideration. It was observed from the