RAGHAVENDRA KUMAR KOPALLE,HYDERABAD V. INCOME TAX OFFICER, WARD-5(3)(1), BANGALORE

ITA 2415/BANG/2024

AI Insights

The case involves two appeals by the assessee, Shri Raghavendra Kumar Kopalle, against the penalty orders issued by the Income Tax Officer for the assessment years 2015-16 and 2016-17. The penalties were initially confirmed by the CIT(A). However, during the pendency of the appeals before the Tribunal, the assessee opted for the Direct Tax Vivad se Vishwas Scheme, 2024, and filed form no. 1. Subsequently, the Tribunal was informed about the issuance of form 4, which signifies the resolution of disputes under the scheme. Consequently, the Tribunal dismissed the appeals as infructuous, acknowledging the resolution under the Vivad se Vishwas Scheme.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 774501 (ITAT-BANGALORE)
• Duration Of Justice: 8 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-09-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2016-2017
• Appeal Filed On: 13-12-2024
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUBRAMANIAN S
• Section: 271(1)(c)

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos. 2415 & 2416/Bang/2024 Assessment Years : 2015-16 & 2016-17 Shri Raghavendra Kumar Kopalle, 1-6-357/1, Plot No. 21, Road No. 41, Narasimha Swami Temple Road, Chaitanyapuri, Hyderabad. Telangana – 500 060. PAN: AHOPK9649J Vs. The Income Tax Officer, Ward – 5(3)(1), Bangalore. APPELLANT RESPONDENT Assessee by : None Revenue by : Shri Subramanian .S, JCIT-DR Date of Hearing : 04-09-2025 Date of Pronouncement : 04-09-2025 ORDER 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 Printed from counselvise.com 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. 4. In the result, both the appeals filed by the assessee are dismissed as infructous. Order pronounced in the open court on 04th September, 2025. Sd/- Sd/- (LAXMI PRASAD SAHU) (SOUNDARARAJAN K.) Accountant Member Judicial Member Bangalore, Dated, the 04th September, 2025. /MS / Copy to: 1. Appellant 2. Respondent 3. CIT 4. DR, ITAT, Bangalore 5. Guard file 6. CIT(A) By order Assistant Registrar, ITAT, Bangalore Printed from counselvise.com "