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)ी एस.आर.रघुनाथा, लेखा सदèय के सम¢ BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 1105/CHNY/2025 िनधा(cid:6981)रण वष(cid:6981)/Assessment Year : 2020-21 Shri Swaminathan Sukumar, The Income Tax Officer, Muluvi Village, Ward-1 (6), Yercaud, Vs. Salem.

Salem – 636 601.

PAN: AIJPS 3004R ((cid:7079)(cid:7004)यथ(cid:7278)/Respondent)

(अपीलाथ(cid:7278)/Appellant)

अपीलाथ(cid:7278) क(cid:7409) ओर से/Appellant by : Shri G. Baskar, Advocate (cid:7079)(cid:7004)यथ(cid:7278) क(cid:7409) ओर से/Respondent by : Ms. Anitha, Addl.CIT सुनवाई क(cid:7409) तारीख/Date of Hearing : 31.07.2025 घोषणा क(cid:7409) तारीख/Date of Pronouncement : 14.10.2025 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), Addl/JCIT(A), Agra [hereinafter the “Ld.CIT(A)”] dated 29.03.2025 arising out of the intimation dated 27.12.2023 issued by the Deputy Director of Income Tax, CPC, Be