आयकर अपील(cid:547)य अ(cid:876)धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA No.1728/Hyd/2025 Assessment Year 2016-2017 Assessment Year 2016-2017 Assessment Year 2016-2017 Assessment Year 2016-2017 Assessment Year 2016-2017 Assessment Year 2016-2017 Assessment Year 2016-2017 Assessment Year 2016-2017 Assessment Year 2016-2017 Assessment Year 2016-2017 Assessment Year 2016-2017 Assessment Year 2016-2017 सुनवाई की तारीख/Date of hearing: 23.12.2025 घोषणा की तारीख/Pronouncement: 07.01.2026 आदेश/ORDER PER VIJAY PAL RAO, VICE PRESIDENT :

This appeal by the Assessee is directed against the Order dated 21.08.2025 of the learned CIT(A)-National Faceless Appeal Centre [in short “NFAC], Delhi, for the assessment year 2016-2017.

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

1. “That the order passed by the Learned Commissioner of Income Tax (Appeals) under Section 250, dated 21.08.2025, confirming the assessment order passed under Section 147 r.w.s. 144 of the Income Tax Act, 1961, is contrary to law, facts, and circumstances of the case.

2. Th