आयकर अपील(cid:547)य अ(cid:876)धकरण, ‘बी’ Ûयायपीठ, चÛे नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI (cid:302)ी जॉज (cid:91) जॉज (cid:91) के, उपाÚय¢ एवं (cid:302)ी एस.आर.रघुनाथा, लेखा सदèय के सम¢

BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 2546/CHNY/2025 िनधा(cid:6981)रण वष(cid:6981)/Assessment Year: 2017-18 Shri Shernickraj, The Income Tax Officer, 741, TH Road, Vs. Non-Corporate Ward 6(1), New Washermenpet, Chennai.

Chennai – 600 081.

PAN: BLLPS 0907H (अपीलाथ(cid:7278)/Appellant) ((cid:7079)(cid:7004)यथ(cid:7278)/Respondent)

अपीलाथ(cid:7278) क(cid:7409) ओर से/Appellant by : Shri Hitesh, Advocate (cid:7079)(cid:7004)यथ(cid:7278) क(cid:7409) ओर से/Respondent by : Ms. Gouthami Manivasagam, Addl.CIT सुनवाई क(cid:7409) तारीख/Date of Hearing : 06.01.2026 घोषणा क(cid:7409) तारीख/Date of Pronouncement : 07.01.2026 आदेश/ O R D E R PER GEORGE GEORGE K, VICE PRESIDENT:

This appeal filed by the assessee is directed against the order of Commissioner of Income Tax (Appeals), Addl/JCIT(A)-3, Delhi dated 21.08.2025 passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment