आयकर अपीलीय अधिकरण,‘सी’ न्यायपीठ , चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI श्री एम. बालगणेश , लेखा सदस्य के समक्ष एवं. श्री एस एस ववश्वनेत्र रवव , न्याययकसदस्य BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकरअपीलसं./ITA No.:2031/Chny/2025 यनिाारणवर् ा / Assessment Year:2019-20 Thanaraj Sumathi, Income Tax Officer, No.3/25, North Street, vs. Ward-1 Moovalur, Kumbakonam.

Mayiladuthurai – 609806.

Tamil Nadu.

[PAN:KNYPS-1061-J]

(अपीलार्थी /Appellant) (प्रत्यर्थी /Respondent)

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

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

प्रत्यर्थीकीओरसे

/Date of Hearing : 13.10.2025 सुनवाईकीतारीख /Date of Pronouncement : 14.10.2025 घोर्णाकीतारीख 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 2019-20, vide order dated 21.03.2025.

2. At the outset, we find there is delay of 53 days in filing of appeal before us. Considering the reasons adduced in condonation petition supported by an affidavit of the assessee placed on record, we are inclin