SATYA SAYEE BABU DIVI,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(1), HYDERABAD
In the result, the appeal of the assesses is partly allowed
ITA 1268/HYD/2025[2022-23]Status: DisposedITAT Hyderabad13 Feb 2026AY 2022-23
Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1268/Hyd/2025 ("नधा"रण वष"/Assessment Year:2022-23) Satya Sayee Babu Divi, Vs. Acit, Hyderabad. Central Circle-2(1), Pan: Ayeps7457B Hyderabad. (Appellant) (Respondent) "नधा"रती "वारा/Assessee By: Shri Amrit Kumar Kota, Ca राज" व "वारा/Revenue By:: Ms. Payal Gupta, Sr.Ar सुनवाई क" तार"ख/Date Of Hearing: 09/02/2026 घोषणा क" तार"ख/Pronouncement: 13/02/2026 आदेश/Order Per Madhusudan Sawdia, A.M.: This Appeal Is Filed By Shri Satya Sayee Babu Divi, (“The Assessee”), Feeling Aggrieved By The Order Passed By The Learned Commissioner Of Income Tax (Appeals)-12, Hyderabad (“Ld. Cit(A)”), Dated 25/06/2025 For The Assessment Year (“A.Y.”) 2022-23. 2. The Assessee Has Raised The Following Grounds Of Appeal:
For Appellant: Shri Amrit Kumar Kota, CAFor Respondent: : Ms. Payal Gupta, Sr.AR
Section 143(2)
24 the said property was let-out.
5. The Commissioner of Income Tax (Appeals) erred in adding Rs.
1,23,984/- to the total income of the assessee under the head of Income from House Property by considering Bhavya Sri Arcade- H.No. 7-1-01/2, No.301
Dharma Karam Road Ameerpet, Hyderabad as deemed let-out. However, the assessee inadvertently
