आयकर अपील(cid:547)य अ(cid:876)धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G. ACCOUNTANT MEMBER आ.अपी.सं /ITA No.29/Hyd/2025 Assessment Year 2017-2018 Assessment Year 2017-2018 Assessment Year 2017-2018 Assessment Year 2017-2018 Assessment Year 2017-2018 Assessment Year 2017-2018 Assessment Year 2017-2018 Assessment Year 2017-2018 Assessment Year 2017-2018 सुनवाई की तारीख/Date of hearing: 16.12.2025 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 01.01.2025 of the learned CIT(A)-National Faceless Appeal Centre [in short “NFAC], Delhi, for the assessment year 2017-2018.

2. The assessee has raised the following grounds: 1. “The order of the Appellate Commissioner is contrary to law, facts and circumstances of the case.

2. The Appellate Commissioner ought not to have confirmed the addition of an amount of Rs.3.37,31,000/- as income of the assessee, u/s 69A of the Income Tax Act.

3. The Appellate Commissioner erred in confirming the treatment of the amounts in the cash book as unexplai