आयकरअपीलीयअधिकरण,‘ए’न्यायपीठ,चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI श्रीएसएसधिश्वनेत्ररधि, न्याधयकसदस्यएिंश्रीएस.आर.रघुनाथा, लेखासदस्यके समक्ष BEFORE SHRI SS VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No.:2873/Chny/2024 धनिाारणिर्ा / Assessment Year: 2014-15 Natesan Ekambaram, DCIT, 1/115, Bajanai Kovil vs. Central Circle -1(2), Street, Chennai.

Perumbakkam, Medavakkam Post, Chennai 601 302 –

[PAN:ACKPE-6757-C]

(अपीलाथी/Appellant) (प्रत्यथी/Respondent)

अपीलाथीकीओरसे/Appellant by : Mr.K.Vishwa Padmanabhan, CA.

प्रत्यथीकीओरसे/Respondent by : Mr.C.Sivakumar , Addl.CIT.

सुनिाईकीतारीख/Date of Hearing : 19.08.2025 घोर्णाकीतारीख/Date of Pronouncement : 01.09.2025

O R D E R

฀฀฀฀ /

PER S. R. RAGHUNATHA, AM :

This appeal has been preferred by the Assessee against the order dated

25.09.2024 passed by the learned Commissioner of Income Tax (Appeals)-18, Chennai [hereinafter referred to as the “ld.CIT(A)”], which arises out of the assessment order dated 21.03.2023 passed u/s.147 of the Income-tax Act, 1961[hereinafter referred to as the “Act”] by the Deputy Commissioner/Assistant Commissioner of Income Tax, Central Circle-1(2), Ch