आयकर अपीलीय अधिकरण,‘सी’ न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI श्री एम.बालगणेश , लेखा सदस्य के समक्षएवं. श्री एस एस ववश्वनेत्र रवव , न्याययकसदस्य BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकरअपीलसं./ITA No.:1943/Chny/2024 धििाारणवर्ा / Assessment Year:2014-15 Anthonymuthu Udayar Xavier, Income Tax Officer, 78 MGR Salai, vs. Ward-1 Soodamanipuram, Karaikudi.

Karaikudi, Sivaganga – 630 002.

Tamil Nadu.

[PAN:AAAPX-3145-R]

(अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent)

अपीलार्थीकीओरसे/Appellant by : Mr. N. Arjun Raj, Advocate.

प्रत्यर्थीकीओरसे/Respondent by : Ms. R. Anitha, Addl. CIT.

सुिवाईकीतारीख/Date of Hearing : 14.10.2025 घोर्णाकीतारीख/Date of Pronouncement : 14.10.2025 आदेश /O R D E R PER M. BALAGANESH, AM :

This appeal by the assessee is filed against the order of the learned Commissioner of Income Tax (Appeal), NFAC, Delhi, (in short Ld.CIT(A) for the assessment year 2014-15, vide order dated 12.07.2024.

2. The assessee had filed concise grounds of appeal before us. The Ground Nos. 1,8,9 & 10 raised by the assessee are general in nature and does not require any specific adjudication.

3. The Ground Nos. 2