आयकर अपीलीय अिधकरण, िवशाखापटणम पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Visakhapatnam Bench, Visakhapatnam Before Shri Ravish Sood, Judicial Member and Shri Balakrishnan S., Accountant Member आ.अपी.सं /ITA No.133/Viz/2025 (िनधा१रण वष१/Assessment Year:2018-19)

Vivek Industries, Vs. Income Tax Officer, 8-1, Kamayyathopu Kanuru, Ward-2(3), Vijayawada. Vijayawada.

PAN: AANFM5215A (Appellant) (Respondent) िनधा१ौरती (cid:554)ारा/Assessee by: Shri GVN Hari, Advocate राज(cid:830) व (cid:554)ारा/Revenue by: Shri Badicala Yadagiri, CIT-DR सुनवाई की तारीख/Date of 20/11/2025 Hearing:

घोषणा की तारीख/Date of 05/12/2025 Pronouncement: आदेश / ORDER PER. RAVISH SOOD, JM:

The present appeal filed by the assessee is directed against the order passed by the Commissioner of Income Tax, National Faceless Appeal Centre, Delhi, dated 19/02/2025, which in turn arises from the order passed by the Assessing Officer (for short, ”AO”) under Section 143(3) r.w.s 144B of the Income-tax Act, 1961 (for short, “Act”), dated 08/09/2021, for the Assessment Year 2018-19. The assessee has assailed the impugned order of the CIT(Appeals) on the following grounds of appeal before us.

“1. The order of the learned Commissioner o