आयकर अपीलीय अिधकरण, ‘सी’ (cid:7008)यायपीठ, च(cid:7382)े ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI (cid:7088)ी मन ु कुमार िग(cid:7407)र, (cid:7008)याियक सद(cid:7021)य एवं (cid:7088)ी एस. आर. रघुनाथा, लेखा सद(cid:7021)य के सम(cid:6979)

BEFORE SHRI MANU KUMAR GIRI, HON’BLE JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 1935/Chny/2024 िनधा(cid:6981)रण वष (cid:6981) / Assessment Year: 2014-15 Sundarakrishnan, Principal Commissioner of No. 15, 5^th Main Road, v. Income Tax, Kasturba Nagar, Coimbatore -1.

Adyar – 600 020.

[PAN: ARBPS-4782-R]

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

अपीलाथ(cid:7278) क(cid:7409) ओर स/ेAppellant by : Shri. Y. Sridhar, FCA (cid:7079)(cid:7004)यथ(cid:7278) क(cid:7409) ओर स/े Respondent by : Shri. R. Clement Ramesh Kumar, CIT सुनवाई क(cid:7409) तारीख/Date of Hearing : 04.02.2025 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 by the assessee is filed against the order of the Principal Commissioner of Income Tax, Coimbatore-1, for the assessment year 2014-15, vide order dated 07.03.2024.

2. At the