IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Assessment year : 2023-24 Shri Kiran Baburao Jadhav DCIT, Swargate, Pune Flat No.4, Shubhamkar Apts, Lane Vs.

No.14, Bhandarkar Road, Pune – 411004 PAN: ADDPJ5634M (Appellant) (Respondent)

Assessee by : Shri Gajanan N Kondhare Department by : Shri Ramnath P Murkunde Date of hearing : 28-07-2025 Date of pronouncement : 11-08-2025

O R D E R

PER R.K. PANDA, VP:

This appeal filed by the assessee is directed against the order dated

30.09.2024 of the Ld. Addl. / JCIT(A)-3, Delhi relating to assessment year 2015-

16.

2. Facts of the case, in brief, are that the assessee is an individual and derives income from salary, house property, capital gain and income from other sources. He filed his return of income on 31.10.2023 declaring total income of Rs.4,14,23,740/-. Subsequently, the assessee revised his return of income on 31.01.2024 by declaring additional income of Rs.97,06,000/- and paid tax on the above amounting to Rs.33,66,040/-. The facts leading to the above additional income are that during the relevant financial year the assessee has sold shares in unl