आयकर अपीलीय अिधकरण, ‘सी’ (cid:17)ायपीठ, चे(cid:22)ई।

IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI tiी जॉज(cid:28) जॉज(cid:28) के , उपा(cid:30)(cid:31) एवं tiी जगदीश, लेखा सद’ के सम(cid:31)

BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1741 & 1742/Chny/2025 िनधा(cid:28)रण वष(cid:28) /Assessment Years: 2013-14 & 2014-15 Ramamurthy D.P, The Income Tax Officer, No.25, Annasalai, Vs. TDS Ward, Puducherry – 605 001. Puducherry.

[TAN: CHER05804B]

(अपीलाथ(cid:7)/Appellant) ((cid:8)(cid:9)यथ(cid:7)/Respondent)

अपीलाथH की ओर से/ Appellant by : Shri N. Arjun Raj, Advocate JKथH की ओर से /Respondent by : Mrs. R. Anitha, Addl. CIT सुनवाई की तारीख/Date of Hearing : 25.08.2025 घोषणा की तारीख /Date of Pronouncement : 28.08.2025 आदेश / O R D E R PER JAGADISH, A.M :

Aforesaid appeals filed by the assessee for Assessment Years (AYs) 2013-14 & 2014-15 arises out of the order of Learned Commissioner of Income Tax (NFAC), Delhi [hereinafter “CIT(A)”] dated 14.05.2025, confirming the late fee charged u/s 234E of the Income Tax Act (hereinafter “the Act”) while processing the quarterly TDS returns for F.Y 2012-13 and F.Y 2013-14 U/S 154/200A of