, , आयकर अपीलीय न्यायाधिकरण में हैदराबाद ‘ए’ बेंच हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “A” Bench, Hyderabad , , श्री विजय पाल राि माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.No.2269/Hyd/2025 (निर्धारण वर्ा/ Assessment Year: 2022-23)

Wingtech Mobile Vs. The Deputy Commissioner of Communication (India) Income Tax, Private Limited, Central Circle, Chittoor. Tirupati PAN : AACCW3514A (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

करदाता का प्रतततितित्व/ : Ms. Ruchika Gupta, C.A.

Assessee Represented by राजस्व का प्रतततितित्व/ : Ms. U. Mini Chandran, Department Represented by CIT-DR सुिवाई समाप्त होिे की ततति/ : 12.03.2026 Date of Conclusion of Hearing घोर्णध की तधरीख/ : 22.04.2026 Date of Pronouncement

O R D E R

PER MANJUNATHA G., A.M :

This appeal filed by the assessee is directed against the order of the learned Commissioner of Income Tax (Appeals), Visakhapatnam – 3, dated 21.11.2025, pertaining to the assessment year 2022-23. The grounds raised by the assessee read as under :

“1. That the Hon'ble CIT(A) has erred on facts, in circumstances of the c