आयकर अपील(cid:547)य अ(cid:876)धकरण, ‘ए’ Ûयायपीठ, चÛे नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI (cid:302)ी जॉज (cid:91) जॉज (cid:91) के, उपाÚय¢ एवं सु(cid:302)ी प(cid:622)मावती एस, लेखा सदèय के सम¢

BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND MS PADMAVATHY S, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 3188/CHNY/2025 िनधा(cid:6981)रण वष(cid:6981)/Assessment Year: 2015-16 Ms. Thirumoorthy Revathy, The Income Tax Officer, Door No.2/10, Kumaran Nagar, Vs. Non-Corporate Ward 4(4), Nithin Nivas, Coimbatore V K Road, Cheranma Nagar Post, Coimbatore – 641 035.

PAN: AJJPR 2483G (अपीलाथ(cid:7278)/Appellant) ((cid:7079)(cid:7004)यथ(cid:7278)/Respondent)

अपीलाथ(cid:7278) क(cid:7409) ओर से/Appellant by : Shri N. Arjun Raj, Advocate (cid:7079)(cid:7004)यथ(cid:7278) क(cid:7409) ओर से/Respondent by : Ms. R. Kavitha, Addl.CIT सुनवाई क(cid:7409) तारीख/Date of Hearing : 22.01.2026 घोषणा क(cid:7409) तारीख/Date of Pronouncement : 27.01.2026 आदेश/ O R D E R PER GEORGE GEORGE K, VICE PRESIDENT:

This appeal filed by the assessee is directed against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, dated 26.09.2025 passed under section 250 of