आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM श्री दुव्वूरु आर एल रेड्डी, उपाध्यक्ष, एिं श्री एस बालाकृ ष्णन, लेखा सदस्य के समक्ष BEFORE SHRI DUVVURU RL REDDY, HON’BLE VICE PRESIDENT &

SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER . . / ITA No. 349/VIZ/2025 (A.Y. 2021-22)

आईटीए नं

DCIT – Central Circle – 1 v. Venkanna Chowdary Yarlagadda

5^th Floor, Direct Taxes Building 1-1-2, C/o Anuradha Auto Service Centre MVP Colony, Visakhapatnam – 530017 NH-5 Road, Sheela Nagar Andhra Pradesh Visakhapatnam – 530012 Andhra Pradesh [PAN:AANPY3003G]

(अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

. . / ITA No. 364/VIZ/2025 (A.Y. 2021-22)

आईटीए नं

YarlagaddaVenkanna Chowdary v. ACIT – Central Circle – 1

1-1-2, C/o Anuradha Auto Service Centre Income Tax office NH-5 Road, Sheela Nagar Pratyakshakar Bhavan Visakhapatnam – 530012 MVP Colony, Visakhapatnam – 530017 Andhra Pradesh Andhra Pradesh [PAN:AANPY3003G]

(अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

करदाता का प्रतततितित्व/ Assessee Represented by : Shri GVN Hari, Advocate राजस्व का प्रतततितित्व/ Department Represented by : Shri Badicala Yadagiri, CIT(DR)

सुिवाई समाप्त ह