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

IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI माननीय (cid:27)ी मनु कु मार िग(cid:30)र, (cid:16)ाियक सद एवं माननीय अिमताभ शु’ा, लेखा सद के सम)

BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI HON’BLE AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos.1743 & 1744/Chny/2025 िनधा>रण वष> /Assessment Years: 2013-14 & 2014-15 S.S. Rangasamy Raja, The Income Tax Officer, 124, Madasam Koil Street, Vs. TDS Ward, Rajapalaam – 626 117. Chennai.

[TAN: CHES21695C]

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

अपीलाथI की ओर से/ Appellant by : Shri Girish Kumar, Advocate KLथI की ओर से /Respondent by : Ms. R. Anitha, Addl. CIT सुनवाई की तारीख/Date of Hearing : 02.09.2025 घोषणा की तारीख /Date of Pronouncement : 03.09.2025 आदेश / O R D E R PER MANU KUMAR GIRI (Judicial Member):

The captioned appeals filed by the assessee are directed against order of the Ld. Commissioner of Income Tax (Appeal)/NFAC, Delhi, [‘CIT(A)’ in short] dated 14.05.2025 for Assessment Years 2013-14 and 2014-15.

2. The brief facts of the case are that the assessee filed appeal before the ld. CIT(A) against the order dated 16.11.2013 u/s.

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