आयकर अपील(cid:547)य अ(cid:876)धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘SMC’ Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G. ACCOUNTANT MEMBER आ.अपी.सं /ITA No.1327/Hyd/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 Assessment Year 2015-2016 सुनवाई की तारीख/Date of hearing: 13.01.2026 घोषणा की तारीख/Pronouncement: 28.01.2026 आदेश/ORDER PER VIJAY PAL RAO, VICE PRESIDENT :

This appeal by the Assessee is directed against the Order dated 26.06.2025 of the learned CIT(A)-National Faceless Appeal Centre [in short “NFAC], Delhi, for the assessment year 2015-2016.

2. The assessee has raised the following grounds in the instant appeal:

1. “The order passed by The Hon'ble Commissioner of Income Tax (Appeals) -NFAC is against the facts and circumstances of the Appellant's case and is contrary to the provisions of Income-tax Act, 1961.

2. The Hon'ble Commissioner of Income tax (Appeals) - NFAC is unj