Table of Content
1. assessment challenged based on hospitalization. (Para 1 , 2 , 3)
2. respondent's argument of appellant's casual approach to proceedings. (Para 4)
3. court's observation on evidence validity and remanding to assessing officer. (Para 5 , 6)

आयकर अपील(cid:547)य अ(cid:876)धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ DB-A ‘ Bench, Hyderabad Before Shri Vijay Pal Rao, Vice-President A N D Shri Manjunatha, G. Accountant Member आ.अपी.सं /ITA No.272/Hyd/2025 (िनधा१रण वष१/Assessment Year: 2017-18)

Shri Aijas Mohiuddin Hyderabad PAN:AJBPA3676Q	Vs.	Income Tax Officer Ward 7(1) Hyderabad
(Appellant)		(Respondent)
िनधा१ौरती (cid:554)ारा/Assessee by: Shri GVN Hari, Advocate
राज(cid:830) व (cid:554)ारा/Revenue by:: Shri Gurpreet Singh, Sr.AR
स ुनवाई की तारीख/Date of hearing: 31/07/2025
घोषणा की तारीख/Pronouncement: 06/08/2025

आदेश/ORDER Per Vijay Pal Rao, Vice President This appeal by the assessee is directed against the order dated, 2/12/2024 of the learned CIT (A)-NFAC Delhi, for the A.Y.2017-18.

2. The assessee has raised the following grounds of appeal:

“1. The order of the learned Commissioner of Income Tax (Appeal

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