IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 577/Chny/2025 (Assessment Year: 2018-19)

Chokkalingam Thangavel, ITO, Ward-1, Aathithapuram Street, Vellamadam Income Tax Office, No. 379, Post, Agasteeswaram, Kanyakumari, Vs. Kottar-Parvathipuram Road, Thamil Nadu- 629305 Ramavarmapuram, Nagercoil, PAN: AJUPC7902Q Tamil Nadu-629001.

Appellant) : Respondent Appellant /Assessee by : Mr. T. Vasudevan, Advocate Revenue / Respondent by : Dr. M. Sri Shanmuga Priya, JCIT Date of Hearing : 24.07.2025 Date of Pronouncement : 25.07.2025 O R D E R Per Padmavathy S, AM:

This appeal by the assessee is against the order of the Commissioner of Income Tax (Appeals)/ National Faceless Appeal Centre, Delhi [in short 'CIT(A)'] dated 20.01.2025 passed under section 250 of the Income Tax Act, 1961 (the Act) for the Assessment Year (AY) 2018-19. The assessee raised the following grounds of appeal:

“1. The impugned order is illegal, opposed to the facts, contrary to law, without jurisdiction and against the principles of natural justice and therefore liable to be quashed.

2. The learned CIT (Appeals) erred in not deciding each