आयकर अपील(cid:547)य अ(cid:876)धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ B ‘ Bench, Hyderabad (cid:302)ी मंजुनाथ जी, लेखा सदè य एव ं (cid:302)ी र(cid:874)वश सूद, Ûया(cid:467)यक सदèय के सम¢ ।

Before Shri Manjunatha G. Accountant Member And Shri Ravish Sood, Judicial Member आ.अपी.सं /ITA No.1966/Hyd/2025 (िनधा१रण वष१/Assessment Year: 2015-16)

Smt. Hemalatha Chervu Vs. Income Tax Officer HYDERABAD WARD 15 (1)

PAN:AODPC8304C Hyderabad (Appellant) (Respondent)

िनधा१ौरती (cid:554)ारा/Assessee by: Shri Akash Deshpande, CA राज(cid:830) व (cid:554)ारा/Revenue by: Dr. Sachin Kumar, Sr. AR सुनवाई की तारीख/Date of hearing: 25/02/2026 घोषणा की तारीख/Pronouncement: 26/02/2026 आदेश/ORDER Per MANJUNATHA, G. A.M.

This appeal is filed by the assessee, feeling aggrieved by the order passed by the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated

06/11/2025, for the A.Y 2015-16.

2. The brief facts of the case are that the assessee, an individual, not filed her return of income for the A.Y 2015-16. The assessment has been reopened under section 147 of the Income Tax Act, 1961, for the reasons recorded, as per which, income chargeable to