आयकर अपीलीय न्यायाधिकरण में , हैदराबाद ‘बी’ बेंच , हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B‘ Bench, Hyderabad , , श्रीरवीशसूद माननीयन्याययकसदस्यएवंश्रीमिुसूदन सावडिया माननीयलेखासदस्य SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.No.191/Hyd/2025 (निर्धारण वर्ा/ Assessment Year : 2017-18)

Shesharam Kumawat, Income Tax Officer, Ranga Reddy District. Ward – 8(2), Telangana. Hyderabad.

PAN : BMMPK4085J (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

करदाता का प्रतततितित्व/ Assessee : Shri A.V. Raghuram, Represented by Advocate.

राजस्व का प्रतततितित्व/ Department : Ms. Reema Yadav. Sr.D.R Represented by सुिवाई समाप्त होिे की ततति/ Date of : 29.04.2025 Conclusion of Hearing घोर्णध की तधरीख/Date of Pronouncement : 06.05.2025

O R D E R

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

The present appeal filed by the assessee is directed against the order passed by the Commissioner of Income-Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, dated 08.01.2025, which in turn arises from the order passed by the Assessing Officer (for short “A.O.”) u/s 144 of the Income Tax Act, 1961 (for short “the Act”) dated 28.11.