आयकर अपीलीय अिधकरण ‘बी’’’ (cid:586)ायपीठ चे(cid:580)ई म७। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय ঒ी मनु कु मार िगौर, (cid:586)ाियक सद(cid:735) एवं

माननीय ঒ी जगदीश, लेखा सद(cid:735) के सम঴।

BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND HON’BLE SHRI JAGADISH, ACCOUNTANT MEMBER आयकरअपील सं./ ITA Nos.2860, 2861, 2862 and 2863/Chny/2024 (िनधा१रणवष१ / Assessment Years: 2013-14, 2014-15, 2015-16 and 2016-2017)

Shanmugam Arivazhagan, Vs. The Income Tax Officer, th

50A, 8 Street, Non Corp ward 22(6)

Vembuliamman Koil Street, Tambaram.

Selaiyur, Kanchipuram 600 073. Chennai.

[PAN: AACPA 1677R]

(अपीलाथ(cid:568)/Appellant) ((cid:292)×यथ(cid:568)/Respondent)

: Shri D. Anand, Advocate अपीलाथ(cid:568) क(cid:551) ओर से/ Appellant by : Ms. Pushpa Hemachand, IRS, JCIT.

(cid:292)×यथ(cid:568) क(cid:551) ओर से /Respondent by : 22.01.2025 सुनवाई क(cid:551) तार(cid:547)ख/Date of Hearing : 23.01.2025 घोषणा क(cid:551) तार(cid:547)ख /Date of Pronouncement आदेश / O R D E R MANU KUMAR GIRI (Judicial Member)

These four appeals filed by the assessee are directed against the orders of the Ld. Commissioner of Income Tax (Appeals)(NFAC) Delhi [CIT(A)] even date

28.10.2024 for Assessment Year