आयकर अपीलीय अधिकरण, ‘बी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI माननीय श्री मनु कु मार धिरर ,न्याधयक सदस्य एवं माननीय श्री अमिताभ शुक्ला , लेखा सदस्य के सिक्ष BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND HON’BLE SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.583/Chny/2024, Assessment Year: 2013-14 आयकर अपील सं./ITA No.584/Chny/2024, Assessment Year: 2020-21 The Kumbakonam Central Cooperative Bank, Vs. Deputy Commissioner of No.150, T.S.R. Big Street, Income Tax (Appeals), Kumbakonam, Circle-1, Kumbakonam.

Tamil Nadu-612001.

[PAN: AAAAT0148B]

( /Appellant)

अपीलार्थी ( /Respondent)

प्रत्यर्थी

/ Assessee by : Mr.Varun Ranganathan,Advocate अपीलार्थी की ओर से

for Mr.Ravi Kannan, Advocate.

प्रत्यर्थी की ओर से / Revenue by : A.Sasikumar, CIT /Date of Hearing : 17.02.2025 सुनवाई की तारीख घोषणा की तारीख /Date of Pronouncement : 21.02.2025 / O R D E R आदेश PER AMITABH SHUKLA, A.M :

These appeals are filed by the assessee against the order bearing DIN & Order No.ITBA/NFAC/S/250/2023-24/1059368128(1) dated 04.01.2024 for the AY-2013014 and No.ITBA/NFAC/S/250/2023- 24/1059435158(1) dated 06.01.2024 for the AY-2020-21 of the Learned Commissioner