IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER Assessment Year: 2012-13 Sushama Rajesh Rao, Vs. The Deputy Commissioner No.159, Priyadarshani, R. T. Nagar, of Income Tax, MLA Layout, Circle – 6(2)(1), Bangalore – 560 032. Bangalore.

PAN : ACYPR 5251 J APPELLANT RESPONDENT Appellant by : Shri. V. Chandrashekar, Advocate Respondent by : Shri. Muthu Shankar, CIT(DR)(ITAT), Bangalore.

Date of hearing : 23.07.2025 Date of Pronouncement : 18.08.2025

O R D E R

Per Prashant Maharishi, Vice President:

1. ITA No.49/Bangalore/2023 is filed by Smt. Sushama Rajesh Rao (the assessee/appellant) for Assessment Year 2012 – 13 against the Appellate Order passed by National Faceless Appeal Centre (Delhi), the learned CIT(A), dated 07.12.2022 raising following grounds of appeal:

1. The order of the learned Commissioner of Income Tax (Appeals) passed under section 250 r.w.s 254 of the Income Tax Act, 1961 (hereinafter referred to as "Act") dated 07.12.2022 for Assessment Year 2012-13 in so far as it is against the Appellant is opposed to law, weight of evidence, natural justice, probabilities, facts and circu