IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH : VISAKHAPATNAM AT HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER आ.अपी.सं /ITA No.232/VIZ./2025 Assessment Year 2015-2016 Assessment Year 2015-2016 Assessment Year 2015-2016 Assessment Year 2015-2016 Assessment Year 2015-2016 Assessment Year 2015-2016 Assessment Year 2015-2016 Assessment Year 2015-2016 Assessment Year 2015-2016 Assessment Year 2015-2016 Assessment Year 2015-2016 सुनवाई की तारीख/Date of hearing: 20.01.2026 घोषणा की तारीख/Pronouncement: 23.01.2026 आदेश/ORDER PER VIJAY PAL RAO, VICE PRESIDENT :

This appeal by the Assessee is directed against the Order dated 24.10.2024 of the learned CIT(A)-National Faceless Appeal Centre [in short “NFAC], Delhi, for the assessment year 2015-2016.

2. At the outset, there is a delay of 107 days in filing the present appeal. The assessee has filed a petition/affidavit for condonation of delay. The learned Authorised Representative of the Assessee has submitted that the assessee challenged the notice issued by the Assessing Officer u/sec.148 before the Hon’ble Jurisdictional High Court of Andhra Pradesh in WP.No.10636/2024. The Hon