आयकर अपीलीय अिधकरण, ‘ए’ (cid:13)ायपीठ, चे(cid:18)ई।

IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI (cid:21)ी जॉज(cid:24) जॉज(cid:24) के , उपा(cid:26)(cid:27), एवं सु(cid:21)ी पदमावती यस, लेखा सद$ के सम(cid:27)

BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND MS. PADMAVATHY.S, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2182/Chny/2025 िनधा(cid:24)रण वष(cid:24) /Assessment Year: 2024-25 Karthik Lakshman, The Income Tax Officer, Old No.15/2, New No.27, Vs. International Taxation Ward-1(2), East Road, West CIT Nagar, Chennai.

Chennai – 600 035.

PAN: AAGPK 5343Q (अपीलाथ(cid:7)/Appellant) ((cid:8)(cid:9)यथ(cid:7)/Respondent)

अपीलाथ( की ओर से/ Appellant by : Mr. N. Arjun Raj, Advocate *+थ( की ओर से /Respondent by : Ms. R.Kavitha, Addl. CIT सुनवाई की तारीख/Date of Hearing : 22.01.2026 घोषणा की तारीख /Date of Pronouncement : 30.01.2026 आदेश / O R D E R PER PADMAVATHY.S, A.M:

This appeal by the assessee is against the order of the Commissioner of Income Tax (Appeals), Chennai-16 (in short "CIT(A)") passed u/s. 250 of the Income Tax Act, 1961 (in short "the Act") dated 11.07.2025 for Assessment Year (AY) 2024-25. The only issue contended by the assessee in this appeal pertain to non grant of TDS