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

IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI (cid:21)ी एबी टी. वक(cid:26), (cid:13)ाियक सद(cid:28) एवं सु(cid:21)ी पदमावती यस, लेखा सद(cid:28) के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND MS. PADMAVATHY.S, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.3096/Chny/2025 िनधा$रण वष$ /Assessment Year: 2018-19 Subbiah Chettiar Narayanan, The Income Tax Officer, D1, Lotus Colony, Vs. Non Corporate Circle-7(1), Chamiers Road, Chennai.

Chennai – 600 035.

PAN: AABPN 5962D (अपीलाथ(cid:7)/Appellant) ((cid:8)(cid:9)यथ(cid:7)/Respondent)

अपीलाथ(cid:26) की ओर से/ Appellant by : Mr. Km Sethu, C.A ()थ(cid:26) की ओर से /Respondent by : Ms. R. Anitha, Addl. CIT सुनवाई की तारीख/Date of Hearing : 05.02.2026 घोषणा की तारीख /Date of Pronouncement : 11 .02.2026 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 26.08.2025 for Assessment Year (AY) 2018-19. The assessee raised the following ground of appeal:

“1. The learned CIT(A) er