आयकर अपील(cid:547)य अ(cid:876)धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ DB-A ‘ Bench, Hyderabad (cid:373)ी रिवश सूद,(cid:586)ाियक सद(cid:735) एव ं(cid:373)ी मधुसूदन साविड़या लेखा सद(cid:735) सम(cid:407) |

Before Shri Ravish Sood, Judicial Member A N D Shri Madhusudan Sawdia, Accountant Member आ.अपी.सं /ITA No.1406 & 1511/Hyd/2025 (िनधा१रण वष१/Assessment Year: 2016-17 & 2020-21)

Dy. CIT Vs. Sarvejana Healthcare Circle 3(1) Private Limited, Hyderabad Hyderabad PAN: AAMCS6700Q राज(cid:830) व (cid:554)ारा/Revenue by: Smt.U.Mini Chandran,CIT(DR)

िनधा१ौरती (cid:554)ारा/Assessee by: C.A. Satya Dinakar सुनवाई की तारीख/Date of hearing: 24/03/2026 घोषणा की तारीख/Pronouncement: 08/04/2026 आदेश/ORDER Per Madhusudan Sawdia, A.M.:

These appeals are filed by the Revenue feeling aggrieved by the separate orders passed by the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi (“Ld. CIT(A)”) dated 25.06.2025 and

14.07.2025 for the A.Ys.2016-17 and 2020-21 respectively.

ITA No. 1406/Hyd/2025 for A.Y. 2016-17

2. The Revenue has raised the following grounds of appeal: 3. The brief facts of the case are that the assessee is a multi-specialty hos