आयकर अपीलीयअिधकरण, िवशाखापटणम पीठ, िवशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM “DIVN” BENCH, VISAKHAPATNAM (cid:7088)ी िवजय पाल राव, उपा(cid:7007)य(cid:6979) एवं (cid:7088)ी एस बालाकृ(cid:7020)णन, लेखा सद(cid:7021)य के सम(cid:6979)

BEFORE SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT S &

SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ I.T.A. No.9/Viz/2025 (िनधा(cid:6981)रण वष (cid:6981) / Assessment Year :2012-13)

Nagesh Babu Valiveti, Vs. Income Tax Officer, Vijayawada. Ward-International Taxation, PAN: ACCPV7063J Vijayawada.

(अपीलाथ(cid:7278)/ Appellant) ((cid:7079)(cid:7004)यथ(cid:7278)/ Respondent)

अपीलाथ(cid:7278) क(cid:7409) ओर से/ Appellant by : Sri C. Subrahmanyam, CA (cid:7079)(cid:7004)याथ(cid:7278) क(cid:7409) ओर से / Respondent by : Dr. Aparna Villuri, Sr. AR सुनवाई क(cid:7409) तारीख / Date of Hearing : 23/04/2025 घोषणा क(cid:7409) तारीख/Date of : 30/04/2025 Pronouncement

O R D E R

PER S. BALAKRISHNAN, AM This appeal is filed by the assessee against the order of the Ld. Addl/JCIT(A), Thane in DIN & Order No. ITBA/APL/S/250/2024-25/1070848271(1), dated 03/12/2024 (“Ld. CIT(A)”) arising out of the order passed U/s 201(1) &

201(1A) of the Act, dated