आयकर अपील(cid:547)य अ(cid:876)धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad (cid:302)ी (cid:874)वजय पाल राव, उपाÚ य¢ एवं (cid:302)ी मधुसूदन साव(cid:875)डया, लेखा सदèय के सम¢ ।

BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA Nos.1527 & 1528/Hyd/2025 Assessment Years – 2016-2017 & 2020-2021 Brijesh Chandwani The DCIT, Circle-6(1), Hyderabad – 500 034 vs.

Hyderabad.

PAN ADKPC1537H (Appellant) (Respondent)

िनधा१ौरती (cid:554)ारा /Assessee by: CA Pawan Kumar Chakrapani राज(cid:830) व (cid:554)ारा /Revenue by: Sri Ranjan Agrawala, Sr. AR सुनवाई की तारीख/Date of hearing: 17.11.2025 घोषणा की तारीख/Pronouncement: 28.11.2025 आदेश/ORDER PER VIJAY PAL RAO, VICE PRESIDENT :

These two appeals by the Assessee are directed against the two separate Orders of the learned CIT(A)- National Faceless Appeal Centre [in short “NFAC], Delhi, both dated 22.09.2025, for the assessment years 2016-2017 and

2020-2021, respectively.

ITA.No.1527/Hyd./2025 – A.Y. 2016-2017 :

2. For the assessment year 2016-2017 the assessee has raised the following grounds :

1. “The order of the learned Authorities below in so far as it is agains