, आयकर अपीलीय अधिकरण विशाखापटणम पीठ म IN THE INCOME TAX APPELLATE TRIBUNAL Visakhapatnam Bench श्री रिीश सूद, माननीय न्याययक सदस्य एि ंश्री एस. बालकृष्णन, माननीय लेखा सदस्य SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI BALAKRISHNAN. S, ACCOUNTANT MEMBER I.T.A. No.177/Viz/2025 (निर्धारण वर्ा/ Assessment Year : 2023-24)

Gangunaidu Sabbavarapu, Vs. The Income Tax Officer, MVP Colony, Ward – 2(5), Visakahaptnam. Visakhapatnam.

PAN : BSHPS5895P (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent)

करदाता का प्रतततितित्व/ : Smt. Hema Latha, K. C.A.

Assessee Represented by राजस्व का प्रतततितित्व/ : Dr. Aparna Villuri, Sr.A.R.

Department Represented by सुिवाई समाप्त होिे की ततति/ : 24.06.2025 Date of Conclusion of Hearing घोषणा की तारीख/ : 27.06.2025 Date of Pronouncement

O R D E R

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

The present appeal filed by the assessee is directed against the order passed by the Addl/JCIT(A)-1, Guwahati, dated 30.03.2024 which in turn arises from the intimation issued by the Central Processing Centre, Bangalore u/s 143(1) of the Income Tax Act, 1961 (for short, “Act”) dated 28.02.2024. The assessee has assailed the impugned order on the following grounds of appea