आयकर अपील(cid:9)य अ(cid:10)धकरण, ‘सी’ (cid:14)यायपीठ, चे(cid:14)नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI (cid:21)ी एबी ट(cid:9) वक(cid:26), (cid:14)या(cid:27)यक सद(cid:29)य एव ं (cid:21)ी एस. आर. रघुनाथा, लेखा सद(cid:29)य के सम$

BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:2815/Chny/2025 &

SA No.105/Chny/2025 (cid:27)नधा%रण वष % / Assessment Year: 2021-22 (cid:27)नधा%रण वष % / Assessment Year: 2021-22 (cid:27)नधा%रण वष % / Assessment Year: 2021-22 (cid:27)नधा%रण वष % / Assessment Year: 2021-22 (cid:27)नधा%रण वष % / Assessment Year: 2021-22 (cid:27)नधा%रण वष % / Assessment Year: 2021-22 (cid:27)नधा%रण वष % / Assessment Year: 2021-22 (cid:27)नधा%रण वष % / Assessment Year: 2021-22 अपीलाथ’ क+ ओर से/Appellant by : Mr. Y. Sridhar, F.C.A.

()यथ’ क+ ओर से/Respondent by : Ms. R. Anitha, Addl. CIT.

सुनवाई क+ तार(cid:9)ख/Date of Hearing : 04.12.2025 घोषणा क+ तार(cid:9)ख/Date of Pronouncement : 05.01.2026 आदेश /O R D E R PER S. R. RAGHUNATHA, AM:

This appeal and Stay Application filed by the assessee is against the order of the learned Commissioner of Income-tax (Appeals), Chennai - 20 (in short “CIT(A)”) passed u/s.250