आयकर अपील(cid:547)य अ(cid:876)धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ DB-B ‘ 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.1422/Hyd/2025 (िनधा१रण वष१/Assessment Year: 2017-18)

Amicus Formulations India (P) Vs. Income Tax Officer Ltd, Hyderabad Ward 1(1)

PAN: AANCA0784D Hyderabad (Appellant) (Respondent)

िनधा१ौरती (cid:554)ारा/Assessee by: Shri Mithilesh Sai, CA राज(cid:830) व (cid:554)ारा/Revenue by: Dr. Narendra Kumar Naik, CIT(DR)

सुनवाई की तारीख/Date of hearing: 17/03/2026 घोषणा की तारीख/Pronouncement: 17/04/2026 आदेश/ORDER Per Madhusudan Sawdia, A.M.:

This appeal is filed by Amicus Formulations India (P)

Ltd, (“the assessee”), feeling aggrieved by the order passed by the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi (“Ld.CIT(A)”) dated 19.07.2024 for the A.Y 2017-18.

2. At the outset, we observe that there is a delay of 336 days in filing the present appeal before the Tribunal. The assessee has filed a condonation petition along wi