आयकर अपीलीय अिधकरण, िवशाखापटणम पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Visakhapatnam Bench, Visakhapatnam Before Shri Manjunatha G., Accountant Member and Shri Ravish Sood, Judicial Member आ.अपी.सं /ITA No.413/Viz/2024 (िनधा१रण वष१/Assessment Year: 2019-20)

Deputy Commissioner of Vs. Smt. Doddi Roopa, Income Tax, Visakhapatnam.

Circle-3(1), Visakhapatnam. PAN: ATFPR7237N (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 Hearing: 15/10/2025 घोषणा की तारीख/Date of 10/12/2025 Pronouncement:

आदेश / ORDER PER. RAVISH SOOD, J.M:

The present appeal filed by the revenue is directed against the order passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, dated 25/07/2024, which in turn arises from the order passed by the Assessing Officer (for short, “AO”) under Section 147 r.w.s 144B of the Income-tax Act, 1961 (for short, “Act”), dated 07/03/2024 for the Assessment Year 2019-20. The revenue has assailed the impugned order on the following grounds of appeal before us:

“1. The Order of the Ld.CIT(A), National Faceless Appeal Centr