आयकर अपीलीय अिधकरण, ‘ए’ (cid:13)ायपीठ, चे(cid:18)ई।

IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI (cid:21)ी यस यस िव(cid:24)ने(cid:26) रिव, (cid:13)ाियक सद(cid:28) एवं सु(cid:21)ी पदमावती यस, लेखा सद(cid:28) के सम"

BEFORE SHRI SS VISWANETHRA RAVI, JUDICIAL MEMBER AND MS. PADMAVATHY.S, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2260/Chny/2025 िनधा#रण वष# /Assessment Year: 2018-19 Angalakshmi Spinning Mill, The Income Tax Officer, 154/1, Mathakadi Thottam, Vs. Non Corporate Ward-4(1), Chintamanipudur, Coimbatore.

Coimbatore – 641 103. PAN: AACFA 3911G (अपीलाथ(cid:7)/Appellant) ((cid:8)(cid:9)यथ(cid:7)/Respondent)

अपीलाथ& की ओर से/ Appellant by : Mr. A. Arjun Raj, C.A (virtual)

()थ& की ओर से /Respondent by : Ms. Latchana, JCIT सुनवाई की तारीख/Date of Hearing : 18.12.2025 घोषणा की तारीख /Date of Pronouncement : 07.01.2026 आदेश / O R D E R PER PADMAVATHY.S, A.M:

This appeal by the assessee is against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi, (in short "CIT(A)") passed u/s. 250 of the Income Tax Act, 1961 ( in short "the Act") dated 18.06.2025 for Assessment Year (AY) 2018-19. The assessee raised the following grounds of appeal:

“