IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. KESHAV DUBEY, JUDICIAL MEMBER Assessment Year : 2016-17 Shri. Kovvur Chandrashekhar, Vs. DCIT, Near Industrial Estate, DAM Road, Kallahalli, Central Circle – 1(1), Ananthashayanagudi, B. O. Bangalore.

Bellary – 583 201.

PAN : AFAPC 4016 M APPELLANT RESPONDENT Assessee by : Shri. T. Srinivasa, CA Revenue by : Shri.Balusamy N, JCIT(DR)(ITAT), Bangalore.

Date of hearing : 19.11.2025 Date of Pronouncement : 18.12.2025

O R D E R

Per Laxmi Prasad Sahu, Accountant Member :

This is an appeal filed by the assessee against the Order passed by the learned CIT(A) - 15, Bangalore, vide DIN :ITBA/APL/M/250/2024-

25/1067958580(1) dated 26.08.2024.

2. Briefly stated facts of the case from the Assessment Order are that assessee is a proprietor of M/s. Cargo of India. Assessee has filed his revised return of income under section 139(5) of the Act on 31.05.2017 declaring total income of Rs.34,02,060/-. Return was processed under section 143(1) of the Act. The case was reopened under section 147 of the Act for escaped income chargeable to tax. Subsequently notice under section 148 of the Act