आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “SMC” BENCH, VISAKHAPATNAM श्री रिीश सूद ,न्याधयक सदस्य BEFORE SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER आयकर अपीलसं./I.T.A.No.623/VIZ/2025 (निर्धारण वर्ा/ Assessment Year:2015-16)

Choday Janaki Ramayya Chowdary Vs. Income Tax Officer, Ward-1 Flat No. 105, Trendz Harmony Income Tax Office Yendada Road, Rushikonda Deepthi Towers Visakhapatnam - 530045 Main Road Kakinada-533001 [PAN: ADAPC0895Q] Andhra Pradesh करदाता का प्रतततितित्व/ Assessee Represented by : Shri G.V.N. Hari, Advocate राजस्व का प्रतततितित्व/ Department Represented by : Sri K. Prasad, Sr.DR सुिवाई समाप्त होिे की ततति/ Date of Conclusion of Hearing : 11.02.2026 घोर्णध की तधरीख/Date of Pronouncement : 16.02.2026 आदेश /O R D E R PER SHRI RAVISH SOOD, JM:

The present appeal filed by the assessee is directed against the order passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, dated 05.08.2025, which in turn arises from the order passed by the Assessing Officer (for short, “A.O”) under section 147 r.w.s. 144B of the Income-Tax Act, 1961 (for short, “the Act”), dated 19.02.2024 for the Ass