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

IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ 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.1899/Chny/2025 िनधा(cid:14)रण वष(cid:14)/Assessment Year: 2021-22 &

Cross-Objection No.65/Chny/2025 िनधा(cid:13)रण वष(cid:13)/Assessment Year: 2021-22 The DCIT, v. Jayapriya Company, Central Circle-2(2), No.37, Second Floor, Chennai. Siva Vishnu Complex, Natesan Street, T. Nagar, Chennai-600 017.

[PAN: AAHFJ 0958 M (अपीलाथ(cid:22)/Appellant) ((cid:23)(cid:24)यथ(cid:22)/Respondent/Cross-

Objector)

Department by : Mr. Bipin C.N., CIT &

Ms. R. Anita, Addl.CIT Assessee by : Mr.N. Naga Prasad, Advocate (Virtual)

सुनवाईक(cid:28)तारीख/Date of Hearing : 04.09.2025 घोषणाक(cid:28)तारीख /Date of Pronouncement : 30.10.2025 आदशे / O R D E R PER ABY T. VARKEY, JM:

This appeal has been preferred by the Revenue and Cross Objection filed by the assessee is against the order of the Learned Commissioner of Income Tax (Appeals), (hereinafter referred to as ‘Ld.CIT(A)‘), Chennai-

Jayapriya C