आयकर अपील(cid:10)य अ(cid:11)धकरण, ’डी’ (cid:15)यायपीठ, च(cid:15)े नई।

IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI (cid:1)ीमनुकु मारिग(cid:11)र, (cid:14)ाियकसद(cid:18) एवं

(cid:1)ीएस. आर. रघुनाथा, लेखासद(cid:18)के सम(cid:29)

BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकरअपीलस.ं/ITA No.3105/Chny/2025 tiनधा(cid:26)रणवष/(cid:26) Assessment Year: 2016-17 HITECH FLY ASH INDIA PVT LTD., v. ACIT, 2/101-5, Thiruchendur Road, Income Tax Office Muthiahpuram Tuticorn, Tirunelveli, Nellai City Centre Tuticorin-628005, Tiruchendup. Road Tamil Nadu Rahmath Nagar, Tirunelveli-627011 [PAN: AABCH 7093 J (अपीलाथ(cid:30)/Appellant) ((cid:31) यथ(cid:30)/Respondent)

अपीलाथ(cid:30) क! ओर स/े Appellant by : Mr. J Saravanan, Advocate (cid:31) यथ(cid:30) क! ओर से /Respondent by : Mr. ARV Srinivasan,CIT सुनवाई क! तार(cid:10)ख/Date of Hearing : 18.12.2025 घोषणा क! तार(cid:10)ख /Date of Pronouncement : 19.12.2025 आदेश / O R D E R PER MANU KUMAR GIRI, JM:

This appeal by the assessee is filed against the order of the Commissioner of Income Tax, Appeal, National Faceless Appeal Centre (NFAC), Delhi, for the assessment year 2016-17, vide orders dated 25.08.2025.