आयकर अपील(cid:547)य अ(cid:876)धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA.No.1686/Hyd/2025 Assessment Year 2017-2018 Ascentech Engineering Solutions Private Limited, The DCIT, Circle-1(1), Hyderabad - 500 051. vs. Hyderabad. Telangana. Telangana.

PAN AAKCA9922C (Applicant) (Respondent)

MS Sree Lekha, Advocate िनधा१ौरती (cid:554)ारा/Assessee by :

राज(cid:830) व (cid:554)ारा/Revenue by : Sri Mathivanan S A, Sr. AR सुनवाई की तारीख/Date of hearing: 04.03.2026 घोषणा की तारीख/Pronouncement: 06.03.2026 आदेश/ORDER PER VIJAY PAL RAO, VICE PRESIDENT :

This appeal has been by the Assessee against the Order dated 05.09.2025 of the learned CIT(A)-National Faceless Appeal Centre [in short “NFAC], Delhi, for the assessment year 2017-2018.

2. The solitary issue arises in this appeal of the assessee is whether in the facts and circumstances of the case the learned CIT(A) is justified in upholding the addition made by the Assessing Officer u/sec.56(2)(vii) read with Rule 11UA of I.T. Rules, 1962 by rejecting the valuation determined based on Discounted Cash Flow