आयकर अपीलीय अिधकरण, ’ए’ (cid:586)ायपीठ, चे(cid:580)ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI (cid:373)ी एस.एस. िव(cid:695)ने(cid:361) रिव, (cid:586)ाियक सद(cid:735) एवं (cid:373)ी एस.आर. रगुनाथॎ, लेखा सद(cid:735) के सम(cid:407)

Before Shri S.S. Viswanethra Ravi, Judicial Member &

Shri S.R. Raghunatha, Accountant Member आयकर अपील सं./I.T.A. Nos.2855, 2856 & 2857/Chny/2024 िनधा(cid:330)रण वष(cid:330)/Assessment Years: 2007-08, 2009-10 & 2010-11 Venugoopal Subramaniyam Raja, Vs. The Deputy Commissioner of

40/41, Town High School Road, Income Tax, Kumbakonam 612 001, Tamil Nadu. Circle 2(1), Trichy.

[PAN:AAFPR5570F]

(अपीलाथ(cid:334)/Appellant) ((cid:366)(cid:529)थ(cid:334)/Respondent) अपीलाथ(cid:334) की ओर से / Appellant by : Shri R. Sivaraman, Advocate (cid:366)(cid:529)थ(cid:334) की ओर से/Respondent by : Shri C. Sivakumar, Addl. CIT सुनवाई की तारीख/ Date of hearing : 20.08.2025 घोषणा की तारीख /Date of Pronouncement : 21.08.2025 आदेश /O R D E R PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER:

These three appeals filed by the assessee are directed against separate orders all dated 09.09.2024 passed by the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (N