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.711/Hyd/2024 Assessment Year 2020-2021 Sresta Natural Bioproducts Private Limited, Hyderabad. The DCIT, Circle-3(1), vs.

PIN – 500 081. Hyderabad – 500 081.

Telangana. Telangana.

PAN AAHCS9571J (Appellant) (Respondent)

िनधा१ौरती (cid:554)ारा /Assessee by: CA P Murali Mohan Rao राज(cid:830) व (cid:554)ारा /Revenue by: Dr. Narendra Kumar Naik, CIT-DR सुनवाई की तारीख/Date of hearing: 11.12.2025 घोषणा की तारीख/Pronouncement: 19.12.2025 आदेश/ORDER PER VIJAY PAL RAO, VICE PRESIDENT :

This appeal by the Assessee is directed against the Final Assessment Order dated 03.06.2024 passed by the Assessing Officer u/sec.143(3) r.w.s.144C(13) r.w.s.144B of the Income Tax Act [in short "the Act"], 1961, for the assessment year 2020-2021, in pursuance to the Directions dated 27.05.2024 of the Disputes Resolution Panel-1, [in short “DRP”], Bengaluru, passed u/sec.144C(5) of the Income Tax Act.

2. The has raised the following grounds of appeal : 1. On the facts and in the circumstances of the