आयकर अपीऱीय न्यायाधिकरण में , हैदराबाद „बी‟ बेंच , हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “B” Bench, Hyderabad , , श्री मंजूनाथ जी माननीय ऱेखा सदस्य एवं श्री रवीश सूद माननीय न्याययक सदस्य SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER आयकरअपीलसं./I.T.A.Nos.875 and 876/Hyd/2025 (ननधधारण वर्ा/ Assessment Year: 2018-19)

Raghu Rama Renewable Vs. The Income Tax Officer, Energy Limited, Ward 3(1), Hyderabad. Hyderabad.

PAN : AACCR0908F (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

करदाता का प्रतततितित्व/ : Shri P. Murali Mohan Rao, Assessee C.A.

Represented by राजस्व का प्रतततितित्व/ : Shri K. Vinoth Kannan, Sr.

Department Represented by A.R.

सुिवाई समाप्त होिे की ततति/ : 08.01.2026 Date of Conclusion of Hearing घोर्णध की तधरीख/ : 04.02.2026 Date of Pronouncement

O R D E R

PER MANJUNATHA G., A.M :

These two appeals filed by the assessee‟s are directed against separate orders of the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [in short “NFAC”], Delhi, both even dated 15.04.2025 and 22/04/2025, pertaining to the assessment year 2018-19.

2. First, we shall take up, ITA No. 875/Hyd/2025 and the grounds