आयकर अपीलीय अधिकरण’ ‘सी’ न्यायपीठ चेन्नई में। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय श्री मनु कु मार गिरि, न्यागयक सदस्य एवं माननीय श्री जगदीश, लेखा सदस्य के समक्ष।

BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND HON’BLE SHRI JAGADISH, ACCOUNTANT MEMBER आयकरअपील सं./ ITA No.1115/2025 (धििाारणवर्ा / Assessment Year: 2019-20)

Prakash Raman, Vs. Income Tax Officer, Pent House No.602, 6^th Floor, (International Taxation), Pincode@55, Vasant Vihar Road, Ward-2(1), TP-1, Opp. To Darshanam Chennai.

Splendora, Bhayli, Vadodara, Gujarat-391 410.

[PAN:AAPPP0380F]

( /Appellant) ( /Respondent)

अपीलार्थी प्रत्यर्थी

अपीलार्थी की ओर से

/ Appellant by : Mr.Abdul Kadir Jawadwala, C.A (Virtual).

प्रत्यर्थी की ओर से

/Respondent by : Mrs. R.Anitha, Addl.CIT सुनवाई की तारीख /Date of Hearing : 20.08.2025 घोषणा की तारीख /Date of Pronouncement : 22.09.2025 आदेश / O R D E R MANU KUMAR GIRI (Judicial Member)

This appeal is filed by the assessee against the order of the commissioner of Income Tax (Appeal) [‘CIT(A)’ in short], Chennai-16 dated 10.10.2024 for AY-2019-20.

2. The assessee has raised the following grounds of appeal:

1. Re.: Taxability of salary income earned outside India: 1.1