आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM (HYBRID HEARING)

श्री रिीश सूद ,न्याधयक सदस्य एिं श्री एस बालाकृ ष्णन, लेखा सदस्य के समक्ष BEFORE SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER &

SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A.No.422/VIZ/2024 (निर्धारण वर्ा/ Assessment Year:2018-19)

Income Tax Officer – Ward – 2(1) Vs. Sathish Kumar Attada Infinity Tower, 2^nd Floor Flat No. 506, TSR NRI County 2 Range-2, Sankaramatam Road Srinivasanagar, Yendada-530020 Santhipuram, Visakhapatnam – 530016 Andhra Pradesh Andhra Pradesh [PAN:AKAPA1392B]

करदाता का प्रतततितित्व/ Assessee Represented by : Shri I. Kama Sastry, CA राजस्व का प्रतततितित्व/ Department Represented by : Shri MN Murthy Naik, CIT(DR)

सुिवाई समाप्त होिे की ततति/ Date of Conclusion of Hearing : 19.08.2025 घोर्णध की तधरीख/Date of Pronouncement : 24.09.2025 आदेश /O R D E R PER SHRI S BALAKRISHNAN, ACCOUNTANT MEMBER:

1. This appeal is filed by the revenue against the order of Learned Commissioner of Income Tax (Appeals), National Faceless Appeal centre, Delhi [hereinafter in short “Ld.CIT(A)”] vide DIN &Order No. ITBA/NFAC/S/250/20