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.758/Hyd./2025 Assessment Year 2015-2016 Sudheer Parimala, The Income Tax Officer, Hyderabad – 500 016. vs. Ward-10(1), Hyderabad. PAN AHPPP7572E PIN - 500 004. Telangana (Appellant) (Respondent)

CA Kranthi Palivela And For Assessee :

CA Mrudulatha For Revenue : Dr. Sachin Kumar, Sr. AR Date of Hearing : 24.03.2026 Date of Pronouncement : 17.04.2026 आदेश/ORDER PER VIJAY PAL RAO, VICE PRESIDENT :

This appeal by the Assessee is directed against the Order dated 25.02.2025 of the learned CIT(A)-National Faceless Appeal Centre [in short “NFAC], Delhi, for the assessment year 2015-2016.

2. The assessee has raised the following grounds of appeal:

“The appellant respectfully submits the following grounds, which are without prejudice to one another:

1. That the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, has erred both in law and on facts in upholding the addition of ₹55,04,242/-made by the Assessing Officer under section 69A of the Income-tax Act, 1