आयकर अपीलीय अिधकरण, ‘ए’ (cid:1)यायपीठ, चे(cid:9)ई।

IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI (cid:1)ी एबी टी. वक(cid:10), (cid:11)ाियक सद(cid:17) एव ं

(cid:1)ी एस. आर. रघुनाथा, लेखा सद(cid:9) के सम(cid:27)

BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2878/Chny/2024 िनधा(cid:14)रण वष(cid:14)/Assessment Year: 2017-18 Muthusamy Nagaraj, v. The Addl.CIT, 51/1, Nehru Street, Erode Range, Ashokapuram, Erode.

Erode-638 003.

[PAN: ACWPN 5729 M (अपीलाथ(cid:22)/Appellant) ((cid:23)(cid:24)यथ(cid:22)/Respondent)

अपीलाथ(cid:22) क(cid:26) ओर स/े Appellant by : Mr.N.V.Narayanan, Advocate (cid:23)(cid:24)यथ(cid:22) क(cid:26) ओर स े /Respondent by : Ms.R. Kavitha, Addl.CIT सुनवाईक(cid:26)तारीख/Date of Hearing : 08.09.2025 घोषणाक(cid:26)तारीख /Date of Pronouncement : 07.10.2025 आदशे / O R D E R PER ABY T. VARKEY, JM:

This is an appeal preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeals)/NFAC, (hereinafter referred to as “the Ld.CIT(A)”), Delhi, dated 28.06.2024 for the Assessment Year (hereinafter referred to as "AY”) 2017-18 assailing the penalty confirmed by him which was levied by the