आयकर अपील(cid:547)य अ(cid:876)धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad (cid:302)ी (cid:874)वजय पाल राव, उपाÚ य¢ एव ं (cid:302)ी मधुसदू न साव(cid:875)डया, लेखा सदè य के सम¢ । BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA No.344/Hyd/2025 िनधा१रण वष१/Assessment Year 2013-2014 M/s. Cognizance The Income Tax Officer, Constructions Private vs. Ward-1(1), Limited, Hyderabad.

Hyderabad.

PIN – 500 075. Telangana.

Telangana.

PAN AADCC1366M (Appellant) (Respondent)

िनधा१ौरती (cid:554)ारा/Assessee by: CA Srinivas Maddury राज(cid:830) व (cid:554)ारा/Revenue by:: Dr. Sachin Kumar, Sr. AR सुनवाई की तारीख/Date of hearing: 13.10.2025 घोषणा की तारीख/Pronouncement: 15.10.2025 आदेश/ORDER PER VIJAY PAL RAO, VICE PRESIDENT :

This appeal by the assessee is directed against the order dated 17.12.2024 of the learned CIT(A)-National Faceless Appeal Centre [in short “NFAC], Delhi, for the assessment year 2013-2014.

2. The assessee has raised the following grounds in the instant appeal :

1. “The order under section 250 of the Income Tax Act, 1961 ("the Act") passed by the Learned Commissioner of Income Tax Appeals ("