आयकर अपील(cid:9)य अ(cid:10)धकरण, ‘बी’ (cid:14)यायपीठ, चे(cid:14)नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI (cid:21)ी एस एस (cid:24)व(cid:26)वने(cid:27) र(cid:24)व, (cid:14)या(cid:28)यक सद(cid:30)य एव ं (cid:21)ी एस. आर. रघुनाथा, लेखा सद(cid:30)य के सम%

BEFORE SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:1840/Chny/2025 (cid:28)नधा&रण वष & / Assessment Year: 2017-18 Aadarsh Surana, DCIT, 42, Rajendra Prasad Road, vs. Corporate Circle -1(1), Chrompet, Chennai.

Chennai – 600 044.

[PAN: AAFPA-6450-M]

(अपीलाथ(/Appellant) ()*यथ(/Respondent)

अपीलाथ( क+ ओर से/Appellant by : Shri. R.Venkata Raman, C.A.

)*यथ( क+ ओर से/Respondent by : Shri. Shiva Srinivas, CIT.

सुनवाई क+ तार(cid:9)ख/Date of Hearing : 29.10.2025 घोषणा क+ तार(cid:9)ख/Date of Pronouncement : 15.12.2025 आदेश /O R D E R PER S. R. RAGHUNATHA, AM :

This appeal preferred by the assessee is directed against the order dated

31.03.2025 passed by the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [hereinafter referred to as “Ld.CIT(A)”] u/s.250 r.w.s 254 of the Income-tax Act, 1961 [hereinafter referred to as “the Act”]. The impu