आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘ए’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad श्री रवीश सूद, माननीय न्याययक सदस्य एव ंश्री मिुसूदन सावडिया, माननीय लेखा सदस्य SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, HON’BLE ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A.No.997/Hyd/2024 (निर्धारण वर्ा/ Assessment Year: 2018-19)

Income Tax Officer Vs. Stypack Private Limited Ward-3(1) Hyderabad Hyderabad PAN :AACCS8673G (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Cross Objection No.27/Hyd/2024 (Arising out of आयकर अपीलसं./I.T.A.No.997/Hyd/2024)

(निर्धारण वर्ा/ Assessment Year: 2018-19)

Stypack Private Limited Vs. Income Tax Officer Hyderabad Ward-3(1)

PAN :AACCS8673G Hyderabad (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

करदाता का प्रतततितित्व/ : Shri G.V.N.Hari, Advocate Assessee Represented by राजस्व का प्रतततितित्व/ : Shri Gurupreet Singh, Sr.DR Department Represented by सुिवाई समाप्त होिे की ततति/ : 04.09.2025 Date of Conclusion of Hearing घोर्णध की तधरीख/Dt. of Pronouncement : 12.09.2025

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