आयकर अपील(cid:547)य अ(cid:876)धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad (cid:373)ी रिवश सूद,(cid:586)ाियक सद(cid:735) एव ं(cid:373)ी मधुसूदन साविड़या लेखा सद(cid:735) सम(cid:407) |

Before Shri Ravish Sood, Judicial Member A N D Shri Madhusudan Sawdia, Accountant Member आ.अपी.सं /ITA No.1468/Hyd/2025 (िनधा१रण वष१/Assessment Year: 2012-13)

M/s Vijayawada Tollway Vs. Dy. CIT Private Limited Circle 8(1)

Hyderabad Hyderabad PAN:AACCV7296A (Appellant) (Respondent)

िनधा१ौरती (cid:554)ारा/Assessee by: Shri A.V. Raghuram, Advocate राज(cid:830) व (cid:554)ारा/Revenue by:: Shri S. Arun Kumar, Sr. DR सुनवाई की तारीख/Date of hearing: 17/12/2025 घोषणा की तारीख/Pronouncement: 06/02/2026 आदेश/ORDER Per Madhusudan Sawdia, A.M.:

This appeal is filed by M/s. Vijayawada Tollway Private Limited (“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

21.07.2025 for the A.Y. 2012-13.

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

“1. That the orders passed by the Assessing Officer and CIT(A) is bad in law, contrary to facts of the case