, आयकर अपीलीय अधिकरण विशाखापटणम पीठ म IN THE INCOME TAX APPELLATE TRIBUNAL Visakhapatnam Bench , , श्रीरिीशसूद माननीयन्याययकसदस्यएिंश्रीमिुसूदन सािडिया माननीयलेखासदस्य SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.54 and 55/Viz/2025 (निर्धारण वर्ा/ Assessment Years : 2015-16 and 2016-17)

Ravi Prasad Boyapati, Vs. The Income Tax Officer, Krishna District. Ward –2(3), Andhra Pradesh. Vijayawada.

PAN : AXFPB8820K.

(अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

करदाता का प्रतततितित्व/ Assessee : Shri C. Subrahmanyam, CA Represented by राजस्व का प्रतततितित्व/ : Dr. Aparna Villuri, Sr.AR Department Represented by सुिवाई समाप्त होिे की ततति/ : 27.03.2025 Date of Conclusion of Hearing घोर्णध की तधरीख/ : 15.04.2025 Date of Pronouncement

O R D E R

प्रनत रवीश सूद, जे.एम./PER RAVISH SOOD, J.M.

The captioned appeals filed by the assessee are directed against the respective orders passed by the Commissioner of Income-Tax (Appeals), National Faceless Appeal Center (NFAC), Delhi, dated 21.11.2024, which in turn arises from the respective orders passed by the Assessing Officer under Section 147 r.w.s. 144 r.w.s. 144B of the Income Tax A