आयकर अपीलीय अिधकरण, ’सी’ (cid:1)यायपीठ, चे(cid:9)ई।

IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI (cid:1)ी एबी टी. वक(cid:10), (cid:11)ाियक सद(cid:17) एव ं

(cid:1)ी अिमताभ शु(cid:24)ा, लेखा सद(cid:9) के सम(cid:27)

BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1251 & 1252/Chny/2025 &

Cross-Objection Nos.43 & 44/Chny/2025 िनधा(cid:14)रण वष(cid:14)/Assessment Years: 2021-22 & 2022-23 The DCIT, v. Jayapriya Company, Central Circle-2(2), 37, Sivavishnu Complex, Chennai. II Floor, T. Nagar H.O, Chennai-600 017.

[PAN: AAHFJ 0958 M (अपीलाथ(cid:22)/Appellant) ((cid:23)(cid:24)यथ(cid:22)/Respondent/Cross-

Objector)

Department by : Mrs. Yamuna, CIT Assessee by : Mr.G. Baskar, Advocate सुनवाईक(cid:28)तारीख/Date of Hearing : 16.07.2025 घोषणाक(cid:28)तारीख /Date of Pronouncement : 12.09.2025 आदशे / O R D E R PER ABY T. VARKEY, JM:

These appeals preferred by the Revenue and the cross-objections of the assessee are against the orders passed by the Learned Commissioner of Income Tax (Appeals)-19, (hereinafter referred to as ‘Ld. CIT(A)‘), Chennai, both dated 12.02.2025, for the Assessment Years (hereinafter Jayapriya Company referred t