RAGHAVENDRA KUMAR KOPALLE,HYDERABAD vs. INCOME TAX OFFICER, WARD-5(3)(1), BANGALORE
Income Tax Appellate Tribunal, ‘B’ BENCH : BANGALORE
Before: SHRI LAXMI PRASAD SAHU & SHRI SOUNDARARAJAN K.
PER BENCH
Both these appeals are filed by the assessee challenging the penalty orders of the Ld.ITO, Ward – 5(3)(1), Bangalore both dated 25/02/2020 in respect of the A.Ys. 2015-16 and 2016-17. 2. In both the years, the only dispute is with regard to penalty imposed u/s. 271(1)(c) of the Act which was confirmed by the Ld.CIT(A). when the appeal is pending before the Tribunal, the assessee had informed on Page 2 of 2
ITA Nos. 2415 & 2416/Bang/2024
23/01/2025 that he had filed an application under the Direct Tax Vivad se
Vishwas Scheme, 2024 by filing form no. 1 on 20/12/2024. The assessee also filed the copies of form no. 1 filed in this regard. Subsequently, the assessee not appeared before this Tribunal. Therefore we directed the Ld.DR on 01/09/2025 to find out the status of the application filed under the said scheme. The Ld.DR at the time of hearing on 04/09/2025, filed the copies of the form 4 issued on 28/04/2025 and 29/04/2025 in respect of the A.Ys. 2015-16 and 2016-17. 3. Recording the said form 4, we dismiss the appeals filed by the assessee as infructous.
In the result, both the appeals filed by the assessee are dismissed as infructous.
Order pronounced in the open court on 04th September, 2025. (LAXMI PRASAD SAHU)
Judicial Member
Bangalore,
Dated, the 04th September, 2025. /MS /
Copy to:
1. Appellant
Respondent 3. CIT
DR, ITAT, Bangalore
Guard file
CIT(A)
By order