आयकर अपीलीय अिधकरण,‘ बी’ (cid:7008)यायपीठ,च(cid:7382)े ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI (cid:7088)ी जॉज(cid:6981) जॉज (cid:6981) के, उपा(cid:7007)य(cid:6979) एवं (cid:7088)ी एस.आर.रघुनाथा, लेखा सद(cid:7021)य के सम(cid:6979)

BEFORE SHRI GEORGE GEORGE K, HON’BLE VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपीलसं./ITA Nos.: 3146/Chny/2024 िनधा१रण वष१ / Assessment Year: 2017-18 Smt. Jayanthi Rajagounder, The Income Tax Officer, No.F-1, First Floor, V. Non-Corporate Ward 19(4), Seenivasam Flat No.9, Chennai - 34.

Durairaj Street, Palavanthangal, Chennai – 600 061.

[PAN:AHSPJ 9904F]

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

अपीलाथ५ की ओर से/Appellant by : Shri K.B. Muralidharan, CA ঋ(cid:529)थ५ की ओर से/Respondent by : Ms. Gouthami Manivasagam, JCIT सुनवाई क(cid:551) तार(cid:547)ख/Date of Hearing : 26.02.2025 घोषणा क(cid:551) तार(cid:547)ख/Date of Pronouncement : 17.04.2025 आदेश /O R D E R PER S. R. RAGHUNATHA, ACCOUNTANT MEMBER:

This appeal by the assessee is filed against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 14.10.2024 for the assessment