, आयकर अपीलीय अधिकरण हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘SM’ Bench, Hyderabad , श्री विजय पाल राि उपाध् यक्ष एिं , श्री मिुसूदन सािडिया लेखा सदस्य के समक्ष ।

BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA No.547/Hyd/2025 (निर्धारण वर्ा/Assessment Year:2013-14)

Shri Naresh Kumar, Income Tax Officer, Hyderabad. Vs. Ward-8(1), Hyderabad.

PAN:APSPK4691Q (Appellant) (Respondent)

निर्धाररती द्वधरध/Assessee by: Shri P. Murali Mohan Rao, C.A.

रधजस् व द्वधरध/Revenue by: Shri Karthik Manickam, SR-DR सुिवधई की तधरीख/Date of hearing: 12/08/2025 घोर्णध की तधरीख/Pronouncement: 20/08/2025 /ORDER आदेश PER MADHUSUDAN SAWDIA, A.M. :

This appeal is filed by Shri Naresh Kumar (“the assessee”), feeling aggrieved by the order passed by the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi (“Ld. CIT(A)”), dated 17.01.2025 for the A.Y. 2013-14.

2. At the outset, it is seen that, there is a delay of 10 days in filing of this appeal for which the assessee has filed a condonation petition along with affidavit explaining the reasons for such delay. After considering the contents of the condonat