आयकरअपीलीयअिधकरण, िवशाखापटणमपीठ, िवशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM (HYBRID HEARING)

(cid:373)ीलिलत कु मार, (cid:586)ाियकसद(cid:735)एवं(cid:373)ीएसबालाकृ (cid:705)न, लेखासद(cid:735)के सम(cid:407)

BEFORE SHRI LALIET KUMAR, HON’BLE JUDICIAL MEMBER &

SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.No.358/VIZ/2024 (िनधा१रण वष१/ Assessment Year: 2015-16)

Sri Kanaka Mahalakshmi Ammavari Temple v. Centralized Processing Center D.No. 22-71-26/B, SKML Temple Bangalore.

Kotha Road, Burujupeta Visakhapatnam – 530001, Andhra Pradesh [PAN: AAAJS1861M]

(अपीलाथ(cid:334)/ Appellant) ((cid:366)(cid:529)थ(cid:334)/ Respondent) करदाताकाঋितिनिध(cid:533)/ Assessee Represented by : Shri KSS Sarma, AR राज(cid:738)काঋितिनिध(cid:533)/ Department Represented by : Dr Satyasai Rath, CIT(DR)

सुनवाईसमा(cid:593)होनेकीितिथ/ Date of Conclusion of Hearing : 27.02.2025 घोषणाकीतारीख/Date of Pronouncement : 29.04.2025 आदेश /O R D E R PER SHRI S BALAKRISHNAN, ACCOUNTANT MEMBER:

1. This appeal is filed by the assessee against the order of Learned Commissioner of Income Tax (Appeals)-1, Gurugram [hereinafter in short “Ld.CIT(A)”] vide DIN & Order No.ITBA