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.483/Viz/2025 (िनधा१रण वष१/Assessment Year:2018-19)

Go Iron Marketing, Vs. Income Tax Officer, Visakhapatnam. Ward-3(3), PAN: AANFG6474D Visakhapatnam.

(Appellant) (Respondent)

िनधा१ौरती (cid:554)ारा/Assessee by: Mrs. K. Hemalatha, CA (Hybrid Hearing)

राज(cid:830) व (cid:554)ारा/Revenue by: Shri Badicala Yadagiri, CIT-DR सुनवाई की तारीख/Date of 03/11/2025 Hearing:

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

The present appeal filed by the assessee firm is directed against the order passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, dated 26/07/2025 which in turn arises from the order passed by the Assessing Officer (for short, “AO”) under section 147 r.w.s 144 of the Income-Tax Act, 1961 (for short, “the Act”), dated 01/02/2024 for the Assessment Year 2018-19. The assessee firm has assailed the impugned order on the following grounds of appeal before us:

“1. That under the facts and circumstances of the c