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

IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI (cid:21)ी एबी टी. वक(cid:26), (cid:13)ाियक सद(cid:28) एवं सु(cid:21)ी पदमावती यस, लेखा सद(cid:28) के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND MS. PADMAVATHY.S, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2930/Chny/2025 िनधा$रण वष$ /Assessment Year: 2023-24 The Income Tax Officer, M/s. Avigna Pvt. Ltd., Corporate Ward-1(1), Vs. 1822, I Block, 13^th Main Road, Chennai. Anna Nagar S.O., Chennai – 600 040.

PAN: AAQCA 9942E (अपीलाथ(cid:7)/Appellant) ((cid:8)(cid:9)यथ(cid:7)/Respondent)

अपीलाथ(cid:26) की ओर से/ Assessee by : Mr. M. Karunakaran, Advocate ()थ(cid:26) की ओर से /Revenue by : Ms. R. Anitha, Addl. CIT सुनवाई की तारीख/Date of Hearing : 09.02.2026 घोषणा की तारीख /Date of Pronouncement : 13.02.2026 आदेश / O R D E R PER PADMAVATHY.S, A.M:

This appeal by the Revenue is against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi, (in short "CIT(A)") passed u/s. 250 of the Income Tax Act, 1961 (in short "the Act") dated 11.08.2025 for Assessment Year (AY) 2023-24. The Revenue raised the following ground of appeal:

“1. The Order of