आयकर अपील(cid:547)य अ(cid:876)धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘SMC-B’ 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 MANJUNATHA G., ACCOUNTANT MEMBER आ.अपी.सं /ITA No.471/Hyd/2025 Assessment Years – 2019-2020 Sudhaker Munigeti, The Income Tax Officer, ADILABAD – 504 001. vs. Ward-1, Telangana. Adilabad.

PAN ACAPM9247K Telangana.

(Appellant) (Respondent)

िनधा१ौरती (cid:554)ारा /Assessee by: CA, A Srinivas राज(cid:830) व (cid:554)ारा /Revenue by: MS Malathi B. Sr. AR सुनवाई की तारीख/Date of hearing: 27.11.2025 घोषणा की तारीख/Pronouncement: 03.12.2025 आदेश/ORDER PER MANJUNATHA G. A.M. :

This appeal by the Assessee is directed against the Order dated 19.02.2025 of the learned CIT(A)-National Faceless Appeal Centre [in short “NFAC], Delhi, for the assessment years 2019-2020.

2. The assessee has raised the following grounds in the instant appeal :

1. “The order of the Appellate Commissioner is contrary to law, facts and circumstances of the case

2. The Appellate Commissioner erred in confirming the notice issued by the A. O, and in consequence