आयकर अपील(cid:547)य अ(cid:876)धकरण,‘सी’ Ûयायपीठ,चÛे नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI (cid:302)ी मनु कुमार (cid:876)ग(cid:464)र,Ûया(cid:467)यक सदèय एवं (cid:302)ी जगद(cid:547)श, लेखा सदèय के सम¢

BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 2615/CHNY/2024 िनधा(cid:6981)रण वष(cid:6981)/Assessment Year:2015-16 Late Shri Sethuraman The Assistant (Rep. by Legal Heir Commissioner of Income Shri S. Nishaanth), Vs. Tax, O 9/12, Subbarayan Street, Corporate Circle – 3(1), Nungambakkam, Chennai.

Chennai – 600 034.

PAN: ABHPS 3001R ((cid:7079)(cid:7004)यथ(cid:7278)/Respondent)

(अपीलाथ(cid:7278)/Appellant)

अपीलाथ(cid:7278) क(cid:7409) ओर से/Appellant by : Shri Suresh Kumar Gupta, CA (cid:7079)(cid:7004)यथ(cid:7278) क(cid:7409) ओर से/Respondent by : Ms. R. Anitha, Addl.CIT सुनवाई क(cid:7409) तारीख/Date of Hearing : 06.10.2025 घोषणा क(cid:7409) तारीख/Date of Pronouncement : 10.10.2025 आदेश / O R D E R PER MANU KUMAR GIRI, JM:

This appeal filed by the assessee is directed against the order of the Ld. Commissioner of Income Tax(Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter the “Ld.CIT(A)”] dated 1