, आयकर अपीलीय अधिकरण हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘SMC‘ Bench, Hyderabad श्री रविश सूद,न्याविक सदस्य एि ंश्री मधुसूदन सािवििा लेखा सदस्य समक्ष |

Before Shri Ravish Sood, Judicial Member A N D Shri Madhusudan Sawdia, Accountant Member आ.अपी.सं /ITA No.755/Hyd/2025 (निर्धारण वर्ा/Assessment Year: 2015-16)

(निर्धारण वर्ा/Assessment Year: 2015-16)

(निर्धारण वर्ा/Assessment Year: 2015-16)

(निर्धारण वर्ा/Assessment Year: 2015-16)

(निर्धारण वर्ा/Assessment Year: 2015-16)

(निर्धारण वर्ा/Assessment Year: 2015-16)

(निर्धारण वर्ा/Assessment Year: 2015-16)

(निर्धारण वर्ा/Assessment Year: 2015-16)

(निर्धारण वर्ा/Assessment Year: 2015-16)

आदेश/ORDER Per Madhusudan Sawdia, A.M.:

This appeal is filed by Shri Siva Naga Rupesh Surapaneni (“the assessee”), feeling aggrieved by the order passed by the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi (“Ld. CIT(A)”) dated

05.03.2025 for the A.Y. 2015-16.

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

“1. The order of the Appellate Commissioner is contrary to law, facts and circumstances of the case.

2. The Appellate Commissioner erred in confirming the order passed u/s.147 r.w.s 14