IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE MS. SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No. 2027/MUM/2025 Assessment Year: 2016-17 Raghavendra Ramakrishna vs Income Tax Officer, Ward Naik 3(3)(1), Mumbai Raghavendra Ramakrishna Room No. 626, 6^th Floor, Naik D-1, Flat No. 7, Navyouak Kautilya Bhavan, C-41 to C-43, Society, Bhandup East, G Block, Bandra Kurla Mumbai 400042 Complex, Bandra (East), Mumbai 400051 PAN: (AFAPN9077M)

Appellant Respondent Present for:

Appellant by : Ms. Manisha Thakkar, CA Respondent by : Shri. Krishna Kumar, Sr. DR Date of Hearing : 17.09.2025 Date of Pronouncement : 16.12.2025

O R D E R

PER GIRISH AGRAWAL, ACCOUNTANT MEMBER:

This appeal filed by the assessee is against the final assessment order passed by ld. ITO (Intl. Tax) Ward 3(3)(1), Mumbai-3 vide Order No. ITBA/COM/F/17/2024-25/1072645237(1) dated 28.01.2025 passed pursuant to the Directions of the ld. Dispute Resolution Panel u/s. 144C(5) of the Income-tax Act, 1961 (hereinafter referred to as the “Act”), dated 02.12.2024 for AY 2016-17.

2. Grounds taken by the assessee are reproduced as under:

“1. The applicant states that the learned I