आयकरअपील(cid:9)यअ(cid:10)धकरण, ’सी’ (cid:14)यायपीठ,चे(cid:14)नई।

IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI (cid:1)ी इंतूरी रामा राव लेखासद(cid:17) एवं (cid:1)ी मनु कु मार िग(cid:24)र, tiाियक सद(cid:17)

BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI MANU KUMAR GIRI, JUDICIAL MEMBER आयकरअपीलसं. ITA No 3021/Chny/2025 (cid:23)नधा(cid:24)रणवष/(cid:24) Assessment Years: 2017-18 Shamima Haseenathul, v. DCIT, Non-Corporate, 36-A, Railway Colony 3^rd Street, Circle-7(1), Chennai-600 034 Aminjikarai, Chennai-600 029 [PAN: AADTV 6860 E]

(अपीलाथ(cid:28)/Assessee) ((cid:29)(cid:30)यथ(cid:28)/Respondent)

अपीलाथ(cid:28)क(cid:31)ओरस/े Assessee by : Mr. G. Baskar, Advocate (cid:29)(cid:30)यथ(cid:28)क(cid:31)ओरसे /Respondent by : Ms. R Anitha, Addl CIT सुनवाईक(cid:31)तार(cid:9)ख/Date of Hearing : 16.02.2026 घोषणाक(cid:31)तार(cid:9)ख /Date of Pronouncement : 17.02.2026 आदेश / O R D E R PER MANU KUMAR GIRI, Judicial Member:

The captioned appeal by the assessee is arising out of the order of the Ld. Commissioner of Income Tax (Appeals), NFAC, Delhi dated 07.10.2025 for AY 2017-18.

2. The assessee, an individual, filed her income tax return for Assessment Year 2017-18 on 27.11.2017, decl