आयकर अपील(cid:9)य अ(cid:10)धकरण, ‘ए’ (cid:14)यायपीठ, चे(cid:14)नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI (cid:21)ी एबी ट(cid:9) वकti, (cid:14)या(cid:26)यक सद(cid:29)य एव ं (cid:21)ी एस. आर. रघुनाथा, लेखा सद(cid:29)य के सम$

BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:352/Chny/2024 (cid:26)नधा%रण वष % / Assessment Year: 2015-16 Hitesh Kumar Prithviraj Kawad, DCIT, No.57, 1^st Floor, vs. Non-Corporate Circle -4(1), Narayana Mudali Street, Chennai.

Sowcarpet, Chennai – 600 079.

[PAN:AAGPK-0013-P]

(अपीलाथ’/Appellant) (()यथ’/Respondent)

अपीलाथ’ क* ओर से/Appellant by : Shri. N. Arjun Raj, Advocate ()यथ’ क* ओर से/Respondent by : Shri. R. Raghupathy, Addl. C.I.T.

सुनवाई क* तार(cid:9)ख/Date of Hearing : 07.08.2025 घोषणा क* तार(cid:9)ख/Date of Pronouncement : 04.11.2025 आदेश /O R D E R PER S. R. RAGHUNATHA, AM :

This appeal by the assessee is filed against the order of the Learned Commissioner of Income Tax (Appeals) National Faceless Appeal Centre (NFAC), Delhi [‘ld. CIT(A)’] dated 11.12.2023 for the assessment year

2015-16.

2. The assessee has challenged the legality and validity of the assessment order passed u/s.143(3