आयकर अपीलीय अिधकरण ‘बी’ (cid:586)ायपीठ, चे(cid:580)ई।

IN THE INCOME TAX APPELLATE TRIBUNAL‘B’ BENCH: CHENNAI (cid:373)ी मनु कु मार िग(cid:303)र, (cid:586)ाियक सद(cid:735) एवं (cid:373)ी एस. आर. रघुनाथा, लेखा सद(cid:735) के सम(cid:407)

BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.821/Chny/2025 िनधा(cid:330)रण वष(cid:330) /Assessment Year: 2017-18 The Dy. Commissioner of Sathyabama Ramachandran, Income Tax, Vs. No. 15/16/17, Vision Towers, IInd Non Corporate Circle-8, Floor, Yogam Garden, Chennai. Alwarthirunagar, Tiruvallur 600 087.

[PAN:ASOPS4400J]

(अपीलाथ(cid:7278)/Appellant) ((cid:7079)(cid:7004)यथ(cid:7278)/Respondent)

अपीलाथ(cid:334) की ओर से/ Appellant by : Shri A. Raghava Simhan, C.A.

(cid:366)(cid:529)थ(cid:334) की ओर से /Respondent by : Ms. Gouthami Manivasam, JCIT सुनवाई की तारीख/Date of Hearing : 26.06.2025 घोषणा की तारीख /Date of Pronouncement : 23.09.2025 आदशे / O R D E R PER MANU KUMAR GIRI (Judicial Member):

The captioned appeal filed by the revenue is directed against order of the Ld. Commissioner of Income Tax (Appeals) (NFAC), Delhi [CIT(A)]

dated 08.02.2025 for Assessment Year 2017-18.

2. The revenue has rai