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

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

(cid:3)ी एस. आर. रघुनाथा, लेखा सद(cid:9) के सम(cid:27)

BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1219/Chny/2025 िनधा(cid:14)रणवष/(cid:14) Assessment Year: 2019-20 Chahida Begam, v. The ITO, 5 A, Mulla Street, Ward-3, Pondicherry-605 001. Puducherry Range.

[PAN: BXEPC 1448 N (अपीलाथ(cid:22)/Appellant) ((cid:23)(cid:24)यथ(cid:22)/Respondent) अपीलाथ(cid:22) क(cid:26) ओर स / े Appellant by : Mr.Hithesh, Advocate (cid:23)(cid:24)यथ(cid:22) क(cid:26) ओर स े /Respondent by : Ms.Anitha, Addl.CIT सुनवाईक(cid:26)तारीख/Date of Hearing : 11.08.2025 घोषणाक(cid:26)तारीख /Date of Pronouncement : 22.08.2025 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 ‘Ld.CIT(A)‘), Delhi, dated 26.07.2024 for the Assessment Year (hereinafter referred to as ‘AY‘) 2019-20.

2. At the outset, the Ld.AR of the assessee drew our attention to grounds of appeal