आयकर अपीलीय अिधकरण,‘ सी’ (cid:7008)यायपीठ,चे(cid:7382)ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI (cid:7088)ी एबी टी वक(cid:7417), (cid:7008)याियक सद(cid:7021)य एवं (cid:7088)ी एस. आर.रघुनाथा, लेखा सद(cid:7021)य के सम(cid:6979)

BEFORE SHRI ABY T VARKEY, HON’BLE JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ITA No.: 1849/Chny/2024 िनधा(cid:6981)रणवष (cid:6981) / Assessment Year: 2013-14 Assistant Commissioner of Sockalingam (HUF), v. Income Tax, Plot No.423, KK Nagar East, 9^th Street, Madurai – 625 020. Circle -1, Madurai.

[PAN: AAXHS-5962-C]

(अपीलाथ(cid:7278)/Appellant) ((cid:7079)(cid:7004)यथ(cid:7278)/Respondent)

अपीलाथ(cid:7278)क(cid:7409)ओरसे/Appellant by : Shri. T. Vasudevan, Advocate (cid:7079)(cid:7004)यथ(cid:7278)क(cid:7409)ओरस/े Respondent by : Ms. R. Anita, Addl. CIT सुनवाई क(cid:7409) तारीख/Date of Hearing : 06.02.2025 घोषणा क(cid:7409) तारीख/Date of Pronouncement : 11.02.2025 आदेश O R D E R /

PER S. R. RAGHUNATHA, ACCOUNTANT MEMBER:

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

29.05.2024 and pe