आयकर अपीलीय अिधकरण, ’A’ (cid:586)ायपीठ, चे(cid:580)ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI (cid:373)ी एस.एस. िव(cid:695)ने(cid:361) रिव, (cid:586)ाियक सद(cid:735) एवं (cid:373)ी एस.आर. रगुनाथॎ, लेखा सद(cid:735) के सम(cid:407)

Before Shri S.S. Viswanethra Ravi, Judicial Member &

Shri S.R. Raghunatha, Accountant Member आयकर अपील सं./I.T.A. Nos.1382 & 1383/Chny/2025 िनधा(cid:330)रण वष(cid:330)/Assessment Years: 2013-14 & 2016-17 The Assistant Commissioner of Vs. Tiruchangodu Sengodagounder Income Tax, Ramasamy Khannaiyan, Central Circle 1, 67, Avarampalaym Road, K.R. Puram, Coimbatore. Coimbatore 641 006.

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(अपीलाथ(cid:334)/Appellant) ((cid:366)(cid:529)थ(cid:334)/Respondent)

अपीलाथ(cid:334) की ओर से / Appellant by : Ms. E. Pavuna Sundari, CIT (cid:366)(cid:529)थ(cid:334) की ओर से/Respondent by : Shri T. Banusekar, Advocate सुनवाई की तारीख/ Date of hearing : 15.09.2025 घोषणा की तारीख /Date of Pronouncement : 26.09.2025 आदेश /O R D E R PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER:

Both the appeals filed by the Revenue are directed against separate orders both dated 26.02.2025 passed by the ld. Commissioner of Income Tax (Appeals) – 20, Chennai for the assessmen