आयकर अपीलीय न्यायाधिकरण में , हैदराबाद ‘ए’ बेंच , हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad , , श्री मंजूनाथ जी माननीय लेखा सदस्य एवं श्री रवीश सूद माननीय न्याययक सदस्य SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER आयकरअपीलसं./I.T.A.No.1284/Hyd/2025 (निर्धारण वर्ा/ Assessment Year: 2016-17)

Kamaluddin Hamed Vs. The Deputy Commissioner of Salmani, Income Tax, Circle 9(1), R/o.Hyderabad. Hyderabad.

PAN : CRAPS1163D (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

करदाता का प्रतततितित्व/ : Shri Surabhi, C.A.

Assessee Represented by राजस्व का प्रतततितित्व/ : Shri Gurpreet Singh, Sr.AR Department Represented by सुिवाई समाप्त होिे की ततति/ : 16.10.2025 Date of Conclusion of Hearing घोर्णध की तधरीख/ : 31.10.2025 Date of Pronouncement

O R D E R

PER MANJUNATHA G., A.M :

This appeal filed by the assessee is directed against the order of the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [in short “NFAC”], Delhi, dated

12.06.2025 relating to the assessment year 2016-17.

2. The brief facts of the case are that, the assessee is an individual and filed his return of income for the assessment