आयकर अपीलीय अधिकरण, ’सी’ न्यायपीठ, चेन्नई।

IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ 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.1247/Chny/2025, Assessment Years: 2014-15 आयकर अपील सं./ SA No.49/Chny/2025, Assessment Years: 2014-15 Althi Venkata Narendra Raju, Deputy Commissioner of Income No.1/355, Kamarajar Salai, Tax, Siruseri, Central Circle-1(2), Chennai-600 130. Chennai.

[PAN: ACUPN4840M]

(अपीलार्थी/Appellant) (

प्रत्यर्थी

/Respondent)

अपीलार्थी की ओर से/ Assessee by : Shri N.V.Balaji, Advocate प्रत्यर्थी की ओर से /Revenue by : Ms.Anitha, Addl.CIT सुनवाई की तारीख/Date of Hearing : 09.07.2025 घोषणा की तारीख /Date of Pronouncement : 13.08.2025 आदेश / O R D E R PER AMITABH SHUKLA, A.M :

This appeal is filed by the assessee against the order bearing DIN & Order No.ITBA / APL / S / 250 / 2024-25 / 1073780636(1) dated 27.02.2025 of the Learned Commissioner of Income Tax [herein after “CIT(A), Chennai for the assessment year 2014-15. The reference to the word “Act” in this order hereinafter shall mean