, आयकर अपीलीय अधिकरण हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad , श्री विजय पाल राि उपाध् यक्ष एिं , श्री मिुसूदन सािडिया लेखा सदस्य के समक्ष ।

BEFORE SHRI MANJUNATHA G, ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, JUDICIAL MEMBER आ.अपी.सं /ITA No.814/Hyd/2025 (निर्धारण वर्ा/Assessment Year:2019-20)

Shri Farooqi Gulam Samdani, Dy. Commissioner of Income Tax, Hyderabad. Vs. Central Circle 1(3), Hyderabad.

PAN : AISPG5022C (Appellant) (Respondent)

निर्धाररती द्वधरध/Assessee by: Shri P. Murali Mohan Rao, C.A.

रधजस् व द्वधरध/Revenue by: Dr. Sachin Kumar, SR-AR सुिवधई की तधरीख/Date of hearing: 11/11/2025 घोर्णध की तधरीख/Pronouncement: 24/12/2025 आदेश/ORDER PER MANJUNATHA G, A.M. :

This appeal is filed by Shri Farooqi Gulam Samdani (“the assessee”), feeling aggrieved by the order passed by the Learned Commissioner of Income Tax (Appeals), Hyderabad-11 (“Ld. CIT(A)”), dated 13.03.2025 for the Assessment Year 2019-20.

2. The assessee has raised the following grounds of appeal :

3. The brief facts of the case are that the assessee is an individual and is in the business of construction activity filed his original return of income for the Assessment Year 2019-20 on