, आयकर अपीलीय अधिकरण विशाखापटणम पीठ म IN THE INCOME TAX APPELLATE TRIBUNAL Visakhapatnam Bench श्री रिीश सूद, माननीय न्याययक सदस्य एिं श्री एस. बालकृष्णन, माननीय लेखा सदस्य SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI BALAKRISHNAN. S, HON’BLE ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A.No.441/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2017-18)

Income Tax Officer Vs. Ammaji Chennupati Ward-2(5) Rajeevnagar Visakhapatnam Kurmannapalem [PAN : AYZPC3377M]

(अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Cross Objection No.07/Viz/2025 (Arising out of आयकर अपील सं./I.T.A.No.441/Viz/2024)

(निर्धारण वर्ा/ Assessment Year: 2017-18)

Ammaji Chennupati Vs. Income Tax Officer Rajeevnagar Ward-2(5)

Kurmannapalem Visakhapatnam [PAN : AYZPC3377M]

(अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

करदाता का प्रतततितित्व/ : Shri G.V.N.Hari, Advocate Assessee Represented by राजस्व का प्रतततितित्व/ : Dr. Aparna Villuri, Sr.DR Department Represented by सुिवाई समाप्त होिे की ततति/ : 03.09.2025 Date of Conclusion of Hearing घोर्णध की तधरीख/Dt. of Pronouncement : 09.09.2025

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 Commiss