, आयकर अपीलीय अधिकरण विशाखापटणम पीठ म IN THE INCOME TAX APPELLATE TRIBUNAL Visakhapatnam Bench श्री रिीश सूद, माननीय न्याययक सदस्य एि ंश्री एस. बालकृष्णन, माननीय लेखा सदस्य SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI BALAKRISHNAN. S, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.No.271/Viz/2025 (निर्धारण वर्ा/ Assessment Year: 2018-19)

Nandigam Veerabrahmam, Vs. Income Tax Officer, R/o. Rajahmundry. Ward-2(1), Rajahmundry.

PAN: BARPV3593F (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

करदाता का प्रतततितित्व/ : Smt. A. Aruna, Advocate.

Assessee Represented by राजस्व का प्रतततितित्व/ : Dr. Aparna Villuri, Sr.DR Department Represented by सुिवाई समाप्त होिे की ततति/ : 28.08.2025 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 assessee is directed against the order passed by the Commissioner of Income-Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, dated 18.02.2025, which in turn arises from the order passed by the Assessing Officer (for short, “A.O.”) under Section 147 r.w.s. 144 r.w.s. 144B of the Income Tax Act, 1961 (for short “the Act”) dated 31