आयकर अपील(cid:547)य अ(cid:876)धकरण,‘सी’ Ûयायपीठ,चÛे नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI (cid:302)ी मनु कुमार (cid:876)ग(cid:464)र,Ûया(cid:467)यक सदèय एवं (cid:302)ी एस.आर.रघुनाथा, लेखा सदèय के सम¢ BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 74/CHNY/2025 िनधा(cid:6981)रण वष(cid:6981)/Assessment Year:2020-21 Shri Yelamarthi Satya Anand, The Deputy Commissioner of No.36/2B, Perumal Koil Street, Income Tax, Kotturpuram – 600 085. Vs. Central Circle – 2(2), Chennai.

PAN: AAHPA 7898K ((cid:7079)(cid:7004)यथ(cid:7278)/Respondent)

(अपीलाथ(cid:7278)/Appellant)

अपीलाथ(cid:7278) क(cid:7409) ओर से/Appellant by : Shri R. Venkata Raman, CA (cid:7079)(cid:7004)यथ(cid:7278) क(cid:7409) ओर से/Respondent by : Ms. Anitha, Addl.CIT सुनवाई क(cid:7409) तारीख/Date of Hearing : 24.07.2025 घोषणा क(cid:7409) तारीख/Date of Pronouncement : 22.08.2025 आदेश / O R D E R PER MANU KUMAR GIRI, JM:

This appeal filed by the assessee is directed against the order of the Ld. Commissioner of Income Tax(Appeals), Chennai-19 [hereinafter the “Ld.CIT(A)”] dated 25.11.2024 arising out of the order dated 27.09.2022 passed by the Deputy Com