आयकर अपीलीय न्यायाधिकरण में , हैदराबाद ‘ए’ बेंच , हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad , , श्रीरवीशसूद माननीयन्याययकसदस्यएवंश्रीमिुसूदन सावडिया माननीयलेखासदस्य SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.No.366/Hyd/2025 (निर्धारण वर्ा/ Assessment Year: 2019-20)

The Deputy Commissioner Vs. Syama Reddy Mali Reddy, of Income Tax, R/o. Hyderabad.

(International Taxation)-1, PAN : AEYPM9330D Hyderabad.

(अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

करदाता का प्रतततितित्व/ : Shri K.C. Devdas, C.A.

Assessee Represented by राजस्व का प्रतततितित्व/ : Shri B. Bala Krishna, CIT-DR Department Represented by सुिवाई समाप्त होिे की ततति/ : 08.07.2025 Date of Conclusion of Hearing घोर्णध की तधरीख/ : 03.09.2025 Date of Pronouncement

O R D E R

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

The present appeal filed by the Revenue is directed against the order passed by the Commissioner of Income-Tax (Appeals) – 10, Hyderabad, dated 19.12.2024, which in turn arises from the order passed by the Assessing Officer under Section 143(3) r.w.s. 144C(3) of the Income Tax Act, 1961 (for short, “Act”), dated 29.02.2