आयकर अपीलीय न्यायाधिकरण में , हैदराबाद ‘ए’ बेंच , हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad , , श्री विजय पाल राि माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.No.332/Hyd/2025 (निर्धारण वर्ा/ Assessment Year: 2021-22)

ADP Private Limited, Vs. The Deputy Commissioner of Hyderabad. Income-tax, Circle – 1(1), PAN : AANCA8983A Hyderabad.

(अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

करदाता का प्रतततितित्व/ : Shri Sriram Seshadri, C.A.

Assessee Represented by राजस्व का प्रतततितित्व/ : Ms. U. Mini Chandran, Department Represented by CIT-DR सुिवाई समाप्त होिे की ततति/ : 03.12.2025 Date of Conclusion of Hearing घोर्णध की तधरीख/ : 10.12.2025 Date of Pronouncement

O R D E R

PER MANJUNATHA G., A.M :

This appeal filed by the assessee is against the final assessment order passed under Sections 143(3) r.w.s. 144C(13) r.w.s. 144B of the Income-tax Act, 1961 (for short “the Act”), dated

06.12.2024, in pursuance to the Directions dated 27.09.2024 of the learned Dispute Resolution Panel–1 (“DRP”), Bengaluru, passed under Section 144C(5) of the Act, p