आयकर अपील(cid:547)य अ(cid:876)धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G. ACCOUNTANT MEMBER आ.अपी.सं /ITA No.1341/Hyd/2025 Assessment Year 2018-2019 Srikanth Kakati, The Income Tax Officer, KOTHAGUDEM–507 Ward-1, vs.

101. Khammam. KOTHAGUDEM.

Telangana.

PIN –507 101.

PAN CSUPK1347N Telangana.

(Appellant) (Respondent)

िनधा१ौरती (cid:554)ारा /Assessee by: MS ML Niharika, Advocate राज(cid:830) व (cid:554)ारा /Revenue by: MS Kritika Jaiswal, Sr. AR सुनवाई की तारीख/Date of hearing: 18.12.2025 घोषणा की तारीख/Pronouncement: 24.12.2025 आदेश/ORDER PER VIJAY PAL RAO, VICE PRESIDENT :

This appeal by the Assessee is directed against the Order dated 30.05.2025 of the learned CIT(A)-National Faceless Appeal Centre [in short “NFAC], Delhi, for the assessment year 2018-2019.

2. There is a delay of 25 days in filing the present appeal before the Tribunal. The assessee has filed a petition/ affidavit for explaining the cause of delay of 25 days in filing the present appeal.

3. We have heard the learned AR as well as learned DR and carefully perused the contents of the affidavit filed by the assessee. T