IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER Assessment Year: 2013-14 - 2019-20 Shri Gopal Shashidhara, Vs. The Dy. Commissioner of

2, Narayanappa Layout, Income Tax, Sultanpalya Main Road, Central Circle – 1(4), Bhuvaneshwari Nagar, RT Nagar, Bengaluru.

Bengaluru – 560 032.

PAN – BXUPS 2818 C APPELLANT RESPONDENT Assessee by : Shri B.S Balachandran and Shri Ankur Pai Dhungat - Advocate Revenue by : Shri Balusamy N, JCIT (DR) Date of hearing : 31.07.2025 Date of Pronouncement : 08.10.2025

O R D E R

PER BENCH :

These appeals are filed by the assessee against the order of the CIT(A) – 11, vide order dated 27/01/2025 for the assessment years from

2013-14 - 2019-20.

2. The assessee in ground Nos. 2 to 4 has challenged the additions made by the AO under the head house property amounting to ₹ 2,67,400.00 in the absence of incriminating document found during the search under section 132A of the Act.

3. The AO noticed that cash of ₹16,95,100/- was seized during the search. In his statement u/s 131 of the Act, the assessee admitted that he had been earning rental income of ₹50,000 to ₹55,000 per mont