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

IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI (cid:1)ी एबी टी. वक(cid:10), (cid:11)ाियक सद(cid:17) एव ं

(cid:1)ी जगदीश, लेखा सद(cid:12) के सम(cid:21)

BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.899/Chny/2025 िनधा(cid:14)रणवष/(cid:14) Assessment Year: 2014-15 The DCIT, v. Subramaniam Kathiresan, Central Circle-2(2), No.6, Chennai. A.V. Krishnaswamy Street, Janaki Nagar, Alwar, Tirunagar, Tiruvallur-600 087.

[PAN: AEEPK 6913 N (अपीलाथ(cid:22)/Appellant) ((cid:23)(cid:24)यथ(cid:22)/Respondent)

Department by : Ms. Gauthami Manivasagam, JCIT Assessee by : Mr. N. Arjun Raj, Advocate &

Mr. S. Girish Kumar, Advocate सुनवाईक(cid:28)तारीख/Date of Hearing : 24.09.2025 घोषणाक(cid:28)तारीख /Date of Pronouncement : 18.12.2025 आदशे / O R D E R PER ABY T. VARKEY, JM:

This is an appeal preferred by the Revenue against the order of the Learned Commissioner of Income Tax (Appeal), (hereinafter referred to as “the Ld.CIT(A)”), Chennai-19, dated 17.01.2025 for the Assessment Year (hereinafter referred to as "AY”) 2014-15.

2. The main grievance of the Revenue is against the action of the Ld.CIT