आयकर अपीलीय अिधकरण, ‘बी’ (cid:1)यायपीठ, चे(cid:9)ई।

IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI (cid:1)ी एबी टी. वक(cid:10), (cid:11)ाियक सद(cid:17) एव ं

(cid:1)ी जगदीश, लेखा सद(cid:12) के सम(cid:21)

BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.3256/Chny/2024 िनधा(cid:14)रणवष/(cid:14) Assessment Year: 2018-19 Perurchettipalayam PACCS, v. The ITO, 177, Arumugagoundanur Perur NCW-4(1), Chettipalayam, Coimbatore.

Coimbatore-641 010.

[PAN: AABAP 3228 M (अपीलाथ(cid:22)/Appellant) ((cid:23)(cid:24)यथ(cid:22)/Respondent)

अपीलाथ(cid:22) क(cid:26) ओर स / े Appellant by : Ms.S. Mathangi, Advocate (by virtual)

(cid:23)(cid:24)यथ(cid:22) क(cid:26) ओर स े /Respondent by : Ms.Gouthami Manivasagam, JCIT सुनवाईक(cid:26)तारीख/Date of Hearing : 10.03.2025 घोषणाक(cid:26)तारीख /Date of Pronouncement : 29.04.2025 आदशे / O R D E R PER ABY T. VARKEY, JM:

This is an appeal preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeals)/NFAC, (hereinafter referred to as “the Ld.CIT(A)”), Delhi, dated 18.11.2024 for the Assessment Year (hereinafter referred to as "AY”) 2018-19 confirming the penalty levied by the AO