आयकर अपील(cid:547)य अ(cid:876)धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad (cid:302)ी (cid:874)वजय पाल राव, उपाÚ य¢ एवं (cid:302)ी मधुसूदन साव(cid:875)डया, लेखा सदè य के सम¢ ।

BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA No.1268/Hyd/2025 ((cid:467)नधा(cid:91)रण वष(cid:91)/Assessment Year:2022-23)

Satya Sayee Babu Divi, Vs. ACIT, Hyderabad. Central Circle-2(1), PAN: AYEPS7457B Hyderabad.

(Appellant) (Respondent)

Shri Amrit Kumar Kota, CA (cid:467)नधा(cid:91)(cid:464)रती (cid:622)वारा/Assessee by:

राजè व (cid:622)वारा/Revenue by:: Ms. Payal Gupta, Sr.AR सुनवाई क(cid:551) तार(cid:547)ख/Date of hearing:

09/02/2026 घोषणा क(cid:551) तार(cid:547)ख/Pronouncement:

13/02/2026 आदेश/ORDER Per Madhusudan Sawdia, A.M.:

This appeal is filed by Shri Satya Sayee Babu Divi, (“the assessee”), feeling aggrieved by the order passed by the Learned Commissioner of Income Tax (Appeals)-12, Hyderabad (“Ld. CIT(A)”), dated 25/06/2025 for the Assessment Year (“A.Y.”) 2022-23.

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

“1. The Commissioner of Income Tax (Appeals) erred in adding Rs. 88,200/-to the total i