आयकर अपील(cid:9)य अ(cid:10)धकरण, ‘सी’ (cid:14)यायपीठ, चे(cid:14)नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI (cid:21)ी मनु कुमार (cid:10)गtiर, (cid:14)या(cid:26)यक सद(cid:28)य एव ं (cid:21)ी एस. आर. रघुनाथा, लेखा सद(cid:28)य के सम#

BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:2655/Chny/2024 (cid:26)नधा$रण वष $ / Assessment Year: 2017-18 Siluvaikani Chelliah, ITO, 103, CLTRI Quarters vs. Non Corporate Ward -22 (6), Chengalpattu, Tambaram.

Kanchipuram – 603 001.

[PAN:AIKPC-9087-F]

(अपीलाथ&/Appellant) (’(यथ&/Respondent)

अपीलाथ& क) ओर से/Appellant by : Dr. CA. Abhishek Murali ’(यथ& क) ओर से/Respondent by : Ms. R. Anita, Addl. CIT सुनवाई क) तार(cid:9)ख/Date of Hearing : 18.09.2025 घोषणा क) तार(cid:9)ख/Date of Pronouncement : 07.10.2025 आदेश /O R D E R PER S. R. RAGHUNATHA, AM :

This is an appeal preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeals),NFAC, Delhi (hereinafter referred to as "the Ld.CIT(A)”), dated 12.09.2024 for the Assessment Year (hereinafter referred to as "A.Y.”) 2017-18 against the action of the Ld.CIT(A) confirming the penalty levied u/s.271D of the In