आयकर अपीलीय अिधकरण ‘बी’ (cid:16)ायपीठ, चे(cid:22)ई।

IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI माननीय (cid:27)ी मनु कु मार िग(cid:30)र, (cid:16)ाियक सद! एवं

माननीय एस. आर. रघुनाथा, लेखा सद! के सम)

BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI HON’BLE S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos.902 & 903/Chny/2025 िनधा;रण वष; /Assessment Years: 2018-19 & 2019-20 The Income Tax Officer, A. Kulanthaivel, Ward-1, Vs. Sri Velmurugun Sago Factory, Perambalur. Malayalapatty, Perambalur – 621 212. [PAN: AHRPK 7764R]

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

अपीलाथG की ओर से/ Assessee by : Shri T.S.Lakshmi Venkataraman, FCA IJथG की ओर से /Revenue by : Shri Shiva Srinivas, CIT सुनवाई की तारीख/Date of Hearing : 02.07.2025 घोषणा की तारीख /Date of Pronouncement : 02.09.2025 आदेश / O R D E R PER MANU KUMAR GIRI (Judicial Member):

These two appeals by the Revenue are directed against orders of even dated 23.01.2025 passed by the Ld. Commissioner of Income- tax (Appeals), NFAC Delhi [in short 'the Ld. CIT(A)'] for assessment years 2018-19 and 2019-20, respectively, raising following grounds:

Grounds of appeal for AY 2018-19:

“(1) The order of