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

Before Shri S.S. Viswanethra Ravi, Judicial Member आयकर अपील सं./I.T.A. No.1626/Chny/2025 िनधा(cid:330)रण वष(cid:330)/Assessment Year: 2016-17 Pradeep Jeyavelu, Vs. The Income Tax Officer, No. 2/697 Balaji Nagar Thiruyur Ward 1, Kuppam, Sevvapettai, Tiruvallur.

Tiruvallur 602 025.

[PAN:BBLPJ4017P]

(अपीलाथ(cid:334)/Appellant) ((cid:366)(cid:529)थ(cid:334)/Respondent)

अपीलाथ(cid:334) की ओर से / Appellant by : Shri R.S. Hithesh, Advocate (cid:366)(cid:529)थ(cid:334) की ओर से/Respondent by : Ms. V. Aswathy, JCIT सुनवाई की तारीख/ Date of hearing : 01.09.2025 घोषणा की तारीख /Date of Pronouncement : 03.09.2025 आदेश /O R D E R This appeal filed by the assessee is directed against the order dated 22.04.2025 passed by the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [NFAC], Delhi for the assessment year 2016-17.

2. The assessee raised 9 grounds of appeal amongst which, the only issue emanates for consideration as to whether the ld. CIT(A) is justified in confirming the ad