आयकर अपीलीय अिधकरण, ‘बी’ (एस एम सी) , (cid:7008)यायपीठ,चे(cid:7382)ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ (SMC) BENCH, CHENNAI (cid:7088)ी जॉज(cid:6981) जॉज(cid:6981), उपा(cid:7007)य(cid:6979) के सम(cid:6979)

BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT आयकर अपील सं./ITA No.: 1756/CHNY/2025 िनधा(cid:6981)रण वष(cid:6981)/Assessment Year: 2018-19 Shri Veeraswamy Jotheeswaran, The Income Tax Officer, Plot No.23, Sri Lakshmi Narayana, Vs. Ward 1, Nivasam Santhosh Nagar 89, Tiruvallur Veppambattu B.O, Veppampattu, Tiruvallur – 602 024. PAN: AORPJ 2510H (अपीलाथ(cid:7278)/Appellant) ((cid:7079)(cid:7004)यथ(cid:7278)/Respondent)

अपीलाथ(cid:7278) क(cid:7409) ओर से/Appellant by : Shri N.V. Krishnan, Advocate (cid:7079)(cid:7004)यथ(cid:7278) क(cid:7409) ओर से/Respondent by : Shri Y. Sudarshan, JCIT सुनवाई क(cid:7409) तारीख/Date of Hearing : 11.09.2025 घोषणा क(cid:7409) तारीख/Date of Pronouncement : 12.09.2025 आदेश/ O R D E R This appeal filed by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 16.04.2025 passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Asses