, , आयकर अपीलीय अधिकरण ‘‘ए’

IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI श्री एबी टी. वर्की, न्यायिर्क सदस्य एवं श्री अयिताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 2966/Chny/2024 निर्ाारण वर्ा /Assessment Years: 2014-15 Saravanan Arumugam, Income Tax Officer C/O. A & S Preowned Cars, CHE-W-(116)(3)

No.1/183, East Coast Road, Chennai Kottivakkam Chennai- 600 041.

[PAN: AGKPA5662L]

(अपीलार्थी/Appellant) (

प्रत्यर्थी

/Respondent)

अपीलार्थी की ओर से/ Assessee by : Mr. Vasantha Narayanan, CA प्रत्यर्थी की ओर से /Revenue by : Mr.R.Raghupathy, Addl. CIT सुिवाई की तारीख/Date of Hearing : 18.02.2025 घोर्णा की तारीख /Date of Pronouncement : 23.04.2025 / O R D E R आदेश PER AMITABH SHUKLA, A.M :

This appeal is filed by the assessee against the order bearing DIN & Order No.ITBA/NFAC/S/250/2024-25/1068956261(1) dated 23.09.2024 of the Learned Commissioner of Income Tax [herein after “CIT(A), National Faceless Appeal Center[NFAC], Delhi, for the assessment year

2014-15.

2.0 The Ld. Counsel for the assessee informed that the only issue emanating from its grounds of appeal is regarding the action of th